Title

Voluntary formation of audit committees and their practices : an Australian study

Date of Award

1-1-2008

Degree Type

Thesis

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.

http://library.ecu.edu.au/record=b1676621


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