The link between audit committees and corporate governance quality: A normative and empirical overview for the US- and German capital market

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Authors

Audit committees are a main instrument to increase corporate governance for US- and German listed corporations.
The following analysis gives a normative and empirical overview of possible links between audit committees and corporate governance variables (capital costs and market reactions, earnings management and external management reporting, management fraud and external audit). In this context the job specification of audit committee members (independent financial experts) will be
focused.
OriginalspracheEnglisch
ZeitschriftCorporate Ownership & Control
Jahrgang8
Ausgabenummer2
Seiten (von - bis)5-13
Anzahl der Seiten9
ISSN1727-9232
DOIs
PublikationsstatusErschienen - 2011
Extern publiziertJa

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  1. Andreas Tietze

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