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.

Conferences, meetings and seminars, Audit committees, Report

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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.

Auditors

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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.

Usage, Economic aspects, Accounting, Accounting software, Working capital, Integrated accounting software, Enterprise resource planning

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