What do audit committees do? Transparency and impression management
نویسندگان
چکیده
Abstract Marking a significant step aimed at making governance more transparent the UK requires audit committees (ACs) to publish report on their activities. Although regulators continue emphasise roles of ACs, there is limited evidence what AC does in practice. This paper provides nature actions as reported reports relating external audit, internal and financial reporting. We use summative content analysis analyze FTSE 350 firms find that mainly entail reviewing processes incidence them reporting they have undertaken investigations into auditing issues. Moreover, general descriptive process. Our findings highlight importance providing meaningful information rather than engaging symbolism. ACs can signal substantive monitoring how contributed improving quality. The also suggest future research examining reviewing, investigating outsourcing activities boards contribute better understanding process outcomes.
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ژورنال
عنوان ژورنال: Journal of Management & Governance
سال: 2021
ISSN: ['1572-963X', '1385-3457']
DOI: https://doi.org/10.1007/s10997-021-09591-9