메뉴 건너뛰기




Volumn 5, Issue 2, 1996, Pages 177-198

Audit committee effectiveness and the audit fee

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0002601951     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638189600000012     Document Type: Article
Times cited : (110)

References (57)
  • 4
    • 84958839520 scopus 로고
    • A simple test for heteroscedasticity and random coefficient variation
    • 1979, and
    • Breusch, T. S., and Pagan, A. R., 1979. A simple test for heteroscedasticity and random coefficient variation. Econometrica, 47: 1287–1294. 1979
    • (1979) Econometrica , vol.47 , pp. 1287-1294
    • Breusch, T.S.1    Pagan, A.R.2
  • 5
    • 0003104120 scopus 로고
    • Audit. committee: an international survey
    • May/June
    • Braiotta, L., 1986. Audit. committee: an international survey. The Corporate Board, May/June: 18–23.
    • (1986) The Corporate Board , pp. 18-23
    • Braiotta, L.1
  • 7
    • 85044233026 scopus 로고
    • The enigma of organisational effectiveness
    • Bauger E., (ed), San Francisco: Jossey Bass, In, Edited by
    • Cameron, K., 1981. “ The enigma of organisational effectiveness ”. In Measuring Effectiveness, Edited by: Bauger, E., San Francisco: Jossey Bass.
    • (1981) Measuring Effectiveness
    • Cameron, K.1
  • 8
    • 0000026910 scopus 로고
    • Effectiveness as a paradox: consensus and conflict in conceptions ‘of organisational effectiveness
    • May
    • Cameron, K., 1986. Effectiveness as a paradox: consensus and conflict in conceptions ‘of organisational effectiveness. Management Science, May: 539–553.
    • (1986) Management Science , pp. 539-553
    • Cameron, K.1
  • 9
    • 0009991567 scopus 로고
    • Audit committee compliance with the Treadway Commission report: a survey
    • Winter, and
    • Castellano, J. F., Roehm, H. A., and Vondra, A. A., 1989. Audit committee compliance with the Treadway Commission report: a survey. The Ohio CPA Journal, Winter: 37–42.
    • (1989) The Ohio CPA Journal , pp. 37-42
    • Castellano, J.F.1    Roehm, H.A.2    Vondra, A.A.3
  • 13
    • 0346762891 scopus 로고
    • London: The Institute of Chartered Accountants in England and Wales
    • Collier, P. A., 1992. Audit Committees in Large UK Companies, London: The Institute of Chartered Accountants in England and Wales.
    • (1992) Audit Committees in Large UK Companies
    • Collier, P.A.1
  • 18
    • 0000121217 scopus 로고
    • A test of audit pricing in the small-client segment of the US audit market
    • Francis, J., and D, Simon. 1987. A test of audit pricing in the small-client segment of the US audit market. Accounting Review,: 145–157.
    • (1987) Accounting Review , pp. 145-157
    • Francis, J.1
  • 20
    • 84949162793 scopus 로고
    • Explaining variability in external audit fees
    • Gist, W. E., 1992. Explaining variability in external audit fees. Accounting and Business Research, 23 (89): 79
    • (1992) Accounting and Business Research , vol.23 , Issue.89 , pp. 79
    • Gist, W.E.1
  • 21
    • 0003033670 scopus 로고    scopus 로고
    • Audit fees and auditor change: An investigation of the persistence of fee reduction by type of change
    • Gregory, A., and Collier, P. A., 1996. Audit fees and auditor change: An investigation of the persistence of fee reduction by type of change. Journal of Business Finance and Accounting January,: 13–28.
    • (1996) Journal of Business Finance and Accounting January , pp. 13-28
    • Gregory, A.1    Collier, P.A.2
  • 23
    • 28244473553 scopus 로고
    • The association between client factors and audit fees: a comparison by country and by firm
    • Haskins, M. E., and Williams, D. D., 1988. The association between client factors and audit fees: a comparison by country and by firm. Accounting and Business Research, 18 (70): 183–190.
    • (1988) Accounting and Business Research , vol.18 , Issue.70 , pp. 183-190
    • Haskins, M.E.1    Williams, D.D.2
  • 26
    • 35548931351 scopus 로고
    • ' Efficient tests for normality, homoscedasticity and serial independence of regression residuals'
    • Jarque, C. M., and Bera, A. K., 1980. ' Efficient tests for normality, homoscedasticity and serial independence of regression residuals'. Economics Letters, 6: 255–259.
    • (1980) Economics Letters , vol.6 , pp. 255-259
    • Jarque, C.M.1    Bera, A.K.2
  • 27
    • 0001877790 scopus 로고
    • ‘Audit committee effectiveness: an empirical investigation of the contribution of power’, Auditing
    • Kalbers, L. P., and Fogarty, T. J., 1993. ‘Audit committee effectiveness: an empirical investigation of the contribution of power’, Auditing. A Journal of Practice and Theory, 12 (1): 24–49.
    • (1993) A Journal of Practice and Theory , vol.12 , Issue.1 , pp. 24-49
    • Kalbers, L.P.1    Fogarty, T.J.2
  • 28
    • 0000802348 scopus 로고
    • An empirical study of audit committee support for auditors involved in technical disputes with client management
    • July
    • Knapp, M. C., 1987. An empirical study of audit committee support for auditors involved in technical disputes with client management. Accounting Review, July: 578–587.
    • (1987) Accounting Review , pp. 578-587
    • Knapp, M.C.1
  • 29
    • 0001850070 scopus 로고
    • ‘Error characteristics in audit populations: their profile and relationship to environmental factors', Auditing
    • Kreutzfeldt, R., and Wallace, W., 1986. ‘Error characteristics in audit populations: their profile and relationship to environmental factors', Auditing. A Journal of Theory and Practice, 5 (3): 20–43.
    • (1986) A Journal of Theory and Practice , vol.5 , Issue.3 , pp. 20-43
    • Kreutzfeldt, R.1    Wallace, W.2
  • 30
    • 10044259614 scopus 로고
    • Do audit committees favour the large CPA firms?
    • August
    • Kunitake, W. K., 1981. Do audit committees favour the large CPA firms?. Journal of Accountancy, August: 43–45.
    • (1981) Journal of Accountancy , pp. 43-45
    • Kunitake, W.K.1
  • 31
    • 0000605685 scopus 로고
    • Determining organisational effectiveness, another look, and an agenda for research
    • May, and
    • Lewis, A. Y., and Minton, J. W., 1986. Determining organisational effectiveness, another look, and an agenda for research. Management Science, May: 537–539.
    • (1986) Management Science , pp. 537-539
    • Lewis, A.Y.1    Minton, J.W.2
  • 32
    • 84910687075 scopus 로고
    • Audit committees in review: their impact on the auditor selection process
    • Lynn, S. A., 1985. “ Audit committees in review: their impact on the auditor selection process ”. In Ohio CPA Journal 9–16.
    • (1985) Ohio CPA Journal , pp. 9-16
    • Lynn, S.A.1
  • 37
    • 0000447429 scopus 로고
    • The relation of audit contract type to audit fees and hours
    • July
    • Palmrose, Z.-V., 1989. The relation of audit contract type to audit fees and hours. Accounting Review, July: 488–499.
    • (1989) Accounting Review , pp. 488-499
    • Palmrose, Z.-V.1
  • 40
    • 85044235291 scopus 로고
    • In the Public Interest
    • Stamford, Connecticut: USA, In
    • Public Oversight Board. 1993. “ In the Public Interest ”. In Public Oversight Board Stamford, Connecticut USA
    • (1993) Public Oversight Board
  • 46
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: tests of price cutting and price recovery
    • April, and
    • Simon, D., and Francis, J., 1988. The effects of auditor change on audit fees: tests of price cutting and price recovery. Accounting Review, April: 255–269.
    • (1988) Accounting Review , pp. 255-269
    • Simon, D.1    Francis, J.2
  • 47
    • 0002868431 scopus 로고
    • The pricing of audit services: theory and evidence
    • Spring
    • Simunic, D. A., 1980. The pricing of audit services: theory and evidence. Journal of Accounting Research, Spring: 161–190.
    • (1980) Journal of Accounting Research , pp. 161-190
    • Simunic, D.A.1
  • 48
    • 0002429142 scopus 로고
    • Auditing audit committees: an educational opportunity for auditors
    • Sommer, A. A., Jr. 1991. Auditing audit committees: an educational opportunity for auditors. Accounting Horizons, 5 (2): 91–93.
    • (1991) Accounting Horizons , vol.5 , Issue.2 , pp. 91-93
    • Sommer, A.A.1
  • 49
    • 84965919838 scopus 로고
    • Leadership and corporate audit committee effectiveness
    • June, and
    • Spangler, W. D., and Braiotta, L., 1990. Leadership and corporate audit committee effectiveness. Group and Organisational Studies, June: 134–157.
    • (1990) Group and Organisational Studies , pp. 134-157
    • Spangler, W.D.1    Braiotta, L.2
  • 53
    • 0041113210 scopus 로고
    • A case study of audit committee ineffectiveness at Sundstrand
    • Verschoor, C. C., 1989. A case study of audit committee ineffectiveness at Sundstrand. Internal Auditing, 4 (4): 11–19.
    • (1989) Internal Auditing , vol.4 , Issue.4 , pp. 11-19
    • Verschoor, C.C.1
  • 54
    • 0009992874 scopus 로고
    • Miniscribe: a new example of audit committee ineffective-ness
    • Verschoor, C. C., 1990. Miniscribe: a new example of audit committee ineffective-ness. Internal Auditing, 5 (4): 13–19.
    • (1990) Internal Auditing , vol.5 , Issue.4 , pp. 13-19
    • Verschoor, C.C.1
  • 55
    • 84948190746 scopus 로고
    • Audit committees and corporate control
    • Vinten, G., and Lee, C., 1993. Audit committees and corporate control. Manager-ial Auditing Journal, 8 (3): 25–30.
    • (1993) Manager-ial Auditing Journal , vol.8 , Issue.3 , pp. 25-30
    • Vinten, G.1    Lee, C.2
  • 57
    • 0000095552 scopus 로고
    • A Heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • White, H., 1980. A Heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48: 817–838.
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.