Audit committee characteristics as determinants of non-audit fees in UK FTSE 350 companies
Mandy Jayne Wigglesworth,
Moade Shubita,
Alan Combs
Abstract:Purpose
This study aims to examine trends in audit committee characteristics of companies and associates characteristics subject to major change with a fee-based proxy for audit committee effectiveness.
Design/methodology/approach
The research adopts an empirical approach. Using descriptive and inferential statistics, observations for 253 Financial Times Stock Exchange 350 companies’ audit committee characteristics gathered from annual reports at the beginning and end of a five-year period are evaluated agai… Show more
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