Audit Committees: How Good Are They?
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F.Todd DeZoort; Dana R. Hermanson; Richard W. Houston
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Article
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2002
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John Wiley and Sons
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English
โ 69 KB
## Abstract Audit committees must bear some of the blame for recent corporate scandals. Perhaps they were asleep at the switch. But how much financial expertise do audit committee members really have? And how often do they discuss materiality issues with auditors? A national survey of 300 audit com