Determinants of audit committee diligence
Article Abstract:
The association between audit committee meetings and firm characteristics is studied in 319 S&P SmallCap600 firms. There are more audit committee meetings in larger firms, firms with more outsider block-holdings, and in firms more prome to securities litigation. There are also more meetings when the committee has more members.
Publication Name: Accounting Horizons
Subject: Business
ISSN: 0888-7993
Year: 2007
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Auditor decision-making in different litigation environments: the private securities litigation reform act, audit reports and audit firm size
Article Abstract:
A study on the impact of change in litigation environment brought in by the rivate Securities Litigation Reform Act of 1995 is presented. Effect of the reform act on auditor decision-making of Big 6 and non-Big 6 audit firms is also examined.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2006
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Best practices for accounts payable and receivable efficiencies
Article Abstract:
The best payment issuance practices from the use of enterprising resource planning systems to acheive working capital benefits in compliance with Sarbanes-Oxley act are examined.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2005
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