Date of Award
1-1-2008
Document Type
Thesis - ECU Access Only
Publisher
Edith Cowan University
Degree Name
Master of Business
School
School of Accounting, Finance and Economics
Faculty
Faculty of Business and Law
Abstract
The study has examined the determinants for the voluntary formation of audit committees and analysed their practices using the annual reports for the financial year 2004. The sample size was obtained from the Connect 4 database of companies. Using Agency theory, the study hypothesized that voluntary formation of audit committees was linked to Big 4 external auditors, proportion of independent directors, leverage, firm size, management's share of ownership, board size, assets in place and the total number of shares issued.
Recommended Citation
Jari, A. (2008). Voluntary formation of audit committees and their practices : an Australian study. Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/189