This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and the auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as...

The effectiveness and efficiency of the internal corporate governance structure depends on different governance bodies within the organization. As crucial parts of good governance they provide constituting, monitoring and controlling tasks concerning the risk management and internal control...

This literature review evaluates 146 empirical research studies on audit committees (AC) composition and resources which focus on the period after the Sarbanes Oxley Act (SOX). I will briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of...

Purpose: This study focusses on audit committees' financial and industry expertise and their impact on the readability of key audit matters (KAM).Design/methodology/approach: Analyses were conducted with data on a sample of UK listed companies for the fiscal years of 2014–2017 (i.e. 1,319...