Li (Glenda) Chen; Kilgore, Alan; Radich, Renee - In: Managerial Auditing Journal 24 (2009) May, pp. 475-493
Purpose – This paper aims to examine the relationship between firm characteristics and incentives for the voluntary formation of audit committees by non-top 500 firms listed on the Australian Stock Exchange (ASX). Design/methodology/approach – Data are obtained from a random sample of 224...