The current research aims to examine how audit committee (AC) attributes affect firm performance in the finance sector. Its main goal is determine if chairperson’s (ACC) experience has a moderating effect on relationship between AC and financial firm’s performance. directors who have sufficient are valued as intellectual resources by companies for which they make decisions (Beasley, 1996). In a...

The new NYSE rules for corporate governance require the audit committee to discuss and review the firm’s risk assessment and hedging strategies. They also put additional requirements for the composition and the financial knowledge of the directors sitting on the board and on the audit committee. In this paper, we investigate whether these new rules as well as those set by the Sarbanes Oxley act...

The Commission on Dietetic Registration and its Dietetics Practice Audit Committee recently eported the results of the 2010 Ditetics Practice Audit, which was unertaken primarily to refine and valdate the examinations for the egistered dietitian (RD) and dietetic echnician, registered (DTR) credenials (1). The Committee had secondary bjectives in two areas: investigating ssociations between edu...

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...