The link between audit committees and corporate governance quality: A normative and empirical overview for the US- and German capital market
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In: Corporate Ownership & Control , Vol. 8, No. 2, 2011, p. 5-13.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -