This study attempts to demonstrate the evolution of performance auditing in Australia. The previous studies (e.g., Porter, 1981, McCrae and Vada, 1997, Funnel and Cooper, 1998, Guthrie and Parker, 1999, Wanna, et al., 2001) relating to the development of performance auditing have been used the...

This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward...