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Audit committee effectiveness: Perceptions of public company audit committee members post-SOX

✍ Scribed by Kathleen Rupley; Elizabeth Almer; Donna Philbrick


Book ID
116855600
Publisher
Elsevier
Year
2011
Tongue
English
Weight
185 KB
Volume
23
Category
Article
ISSN
1052-0457

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Member States in the European Union will be required to establish audit committees for all public-interest entities, according to the EU 8th Directive on Company Law. This EU 8th Directive creates a convergence of corporate oversight for both audit processes and financial reporting process and thus