Purpose This paper examines the effect of audit committee (AC) reporting, measured by tone disclosures, in improving financial reporting quality as proxied earnings management. Design/methodology/approach The authors focus on textual properties AC reports, particularly disclosure, and their impact using real accruals-based For additional analysis, use a index matched sample. analysis is based s...

Purpose: This study investigates the determinants of audit committee (AC) formation in a semi-mandatory setting European economy, which ownership and control are predominantly hands families business groups, voluntary practice forming an AC has not been widely accepted. Methodology: research uses sample Polish nonfinancial firms listed on Warsaw Stock Exchange (WSE) 2008–2015. The implemented l...

The same research proposal was submitted to 24 district health authority (DHA) research ethics committees in different parts of the country. The objective was to obtain permission for a multi-centre research project. The study of neonatal care in different types of unit (regional, subregional and district), required that four health authorities were approached in each of six widely separated he...

This paper is an attempt to identify various agency relationships that may exist in the economic & business life & the related problems that may arise due to such relationships. Corporate governance is a burning issue now a day. We have witnessed a paradigm shift in the corporate governance practices in different countries where audit committee has been addressed and accepted as a striking forc...

This study addresses the role of audit committees and auditors in the reporting of internal control deficiencies after the passage of the Sarbanes-Oxley Act (SOX). We find that a higher number of meetings of the audit committee, lesser proportion of ‘financial experts’ in the audit committee, and more auditor changes characterize firms that report weaknesses in their internal controls compared ...