1999
DOI: 10.1111/1467-8608.00160
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Independence in Corporate Governance: the Audit Committee Role

Abstract: The Code of Best Practice produced by the Cadbury Committee on the Financial Aspects of Corporate Governance (Cadbury Committee 1992) may be viewed as an ethical code in that it prescribes standards of board behaviour. The Code’s specific recommendations with regard to audit committees appear to offer a practical mechanism for the promotion of ethical behaviour through the inhibition of potentially unethical influences exerted by executive directors over external auditors. The rationale for these recommendatio… Show more

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Cited by 51 publications
(46 citation statements)
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“…Research into board audit committees has not extensively explored the subject of their independence (Spira, 1999), especially in developing economies (Al-Mudhaki & Joshi, 2004). Independence is crucial to board audit committees.…”
Section: Independent Audit Committeesmentioning
confidence: 99%
“…Research into board audit committees has not extensively explored the subject of their independence (Spira, 1999), especially in developing economies (Al-Mudhaki & Joshi, 2004). Independence is crucial to board audit committees.…”
Section: Independent Audit Committeesmentioning
confidence: 99%
“…Komite audit diyakini memiliki peran dalam mengurangi asimetri informasi (Akhtaruddin & Haron, 2010;Al Daoud, Ku Ismail, & Lode, 2015) dan akibatnya mengurangi biaya agensi (Bédard & Gendron, 2010). Dalam konteks tata kelola perusahaan, komite audit memainkan peranan penting dalam mengawasi implementasi kebijakan keuangan dan akuntansi perusahaan (Dezoort, 1998;Ghafran & O'Sullivan, 2013;Hayes, 2014;Spira, 1998Spira, , 1999. Oleh karena itu luas lingkup integrated reporting juga tidak dapat dilepaskan dari peran audit komite.…”
unclassified
“…The researches of Defond and Jiambalvo (1994) and Dechow et al (1995) seem to confirm this hypothesis. Moreover, other studies consider that the audit committee can contribute to the improvement of the quality of the financial statements preparation process (Spira 1999 …”
Section: 2mentioning
confidence: 99%