audit committee's characteristics on auditor fees in the Indian corporate sector. In particular, we examine the effect of … the board of directors' and the audit committee's independence, diligence, expertise and size on audit fee, non-audit fee … and the ratio of non-audit fee to audit fee for the top 100 companies listed on the National Stock Exchange for the …

Recent US reforms aimed at strengthening audit committees and their structure assign independent audit committees the … responsibility to appoint, dismiss, and compensate auditors. We examine the association between audit committee characteristics and … auditors' compensation and dismissals following the enactment of SOX. We observe that stronger audit committees demand higher …

The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed … companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit … committee characteristics against the fees charged by the audit firms. The study utilized a different set of empirical …

This paper examines the effect of the lead independent directors who serve on audit committees on financial reporting … directors on audit committees serve a governance role that improves financial reporting quality, audit quality, and earnings … quality and external audit firm interactions. Lead independent director is a position on companies' boards of directors that …

Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator … of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about … and findings from supplemental interviews with audit partners suggest auditors do not provide the same boilerplate …

We examine the audit committee characteristics for S&P 600 firms that voluntarily adopt clawback provisions in their … executive contracts. We find empirical evidence to show that audit committees in firms with voluntary clawback provisions meet …

In this study, we explore audit pricing decisions in the presence of excess audit committee compensation. Specifically …, we examine whether excess compensation of audit committee members is related to audit fees. We find that excess … compensation is positively associated with audit fees. We further examine whether the excess compensation affects auditors pricing …

Section 301 of SOX implicitly assumes that audit committees can independently determine audit fees. Critics of Section … issued a concept release in 2015 calling for public disclosure of the process that audit committees follow for determining … directors, we examine the relation between equity compensation granted to audit committee members and audit fees. Using a sample …

and credibility in order to protect shareholders and stakeholders alike. It has been argued that the audit committee (AC … monitoring financial statements and enhancing the external audit process, and their effectiveness is too dependent on the … strength of their relationship with the internal audit department. Institutional theory provides one possible explanation for …

During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has … generally provided evidence in support of these regulations and suggests that a more independent and expert audit committee is … more effective. We posit that CEO power reduces or even eliminates the improvements in audit committee effectiveness …