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Audit Committee Characteristics: An Australian Empirical Study
Conference paper   Open access   Peer reviewed

Audit Committee Characteristics: An Australian Empirical Study

Peter Baxter and David Gadenne
Proceedings of the 2008 Conference of the Accounting and Finance Association of Australian and New Zealand, pp.1-25
Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2008 (Sydney, Australia, 06-Jul-2008–08-Jul-2008)
Accounting and Finance Association of Australia and New Zealand
2008
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Abstract

Business and Management audit committees corporate governance
This study provides a descriptive analysis of the audit committee characteristics of a sample of 200 Australian companies. Data were gathered on the following characteristics: independence; expertise; size and activity. Regression analysis was performed to determine the level of association between these characteristics and between several board of director characteristics and other variables. The findings of this study indicate, in a voluntary setting, the audit committees of Australian companies, on average, had a high proportion of independent members. Furthermore, a number of board of director characteristics were found to be significantly associated with audit committee characteristics.

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