The Audit Committee Oversight Process*

S. Beasley, Mark; V. Carcello, Joseph; R. Hermanson, Dana; L. Neal, Terry

doi:10.1506/car.26.1.3

Public

The Audit Committee Oversight Process*

Published in Contemporary Accounting Research • Mar 1, 2009

Authors:

Mark S. Beasley

Joseph V. Carcello

Dana R. Hermanson

Abstract

Relatively few studies have examined the audit committee oversight process--the activities that link audit committee inputs and financial reporting outcomes. To study this process, we conducted extensive interviews with 42 U.S. public company audit committee members. We explore six audit committee p...

Subject

Management

Audit

Corporate governance

Finding related papers...

Discussions

(0)

No comments yet

Be the first to share your thoughts!