Perceptions of external auditors on audit committee effectiveness : antecedents and consequences.
In this study, we investigate how audit committee's characteristics would affect external auditors' perceptions of the committee's ability to provide assistance, informed-ness, vigilance, proactive-ness, objectivity and ability to maintain confidentiality. Results show that proportion...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8799 |
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| Institution: | Nanyang Technological University |
| Summary: | In this study, we investigate how audit committee's characteristics would affect external auditors' perceptions of the committee's ability to provide assistance, informed-ness, vigilance, proactive-ness, objectivity and ability to maintain confidentiality. Results show that proportion of executive to non-executive directors and their organisational financial interests influence auditors' perceptions of the committee's effectiveness. |
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