TY - JOUR

T1 - The link between audit committees and corporate governance quality

T2 - A normative and empirical overview for the US- and German capital market

AU - Velte, Patrick

PY - 2011

Y1 - 2011

N2 - 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.

AB - 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.

KW - Management studies

KW - Audit committees

KW - Board independence

KW - Corporate governance research

KW - Financial expertise

UR - http://www.scopus.com/inward/record.url?scp=84891844509&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/459120fe-af0f-3c57-815c-680c47142509/

U2 - 10.22495/cocv8i2sip1

DO - 10.22495/cocv8i2sip1

M3 - Journal articles

VL - 8

SP - 5

EP - 13

JO - Corporate Ownership & Control

JF - Corporate Ownership & Control

SN - 1727-9232

IS - 2

ER -