Audit committees have received considerable attention globally in recent years. We examine the effects of the Satyam failure on changes in the composition and functioning of Indian audit committees. A corporate collapse that shook India's markets and regulators, and widely noted of as “India's...

Service Learning is a pedagogy that integrates curriculum objectives with learning outcomes while producing mutually beneficial opportunities for advancing communities. While the impact is well recognized, there is a perception that a steep learning curve exists both for the students and...

This study examines companies' costs to comply with SOX 404 and identifies factors that are associated with these costs. SOX 404 costs can be classified into three categories: internal labor costs, external consulting and technology expenses, and auditor attestation charges. While prior research...

This study examines the purchase of non-audit services by SEC audit clients. Effective February 5, 2001, the SEC has required the disclosure and description of audit, non-audit and information technology fees paid to the incumbent auditor. The SEC enacted this rule due to concerns over auditor...