Disclosures in audit committee charters and reports

Accounting Horizons

Volumn 16, Issue 4, 2002, Pages 291-304

  Carcello, Joseph V ^a   Hermanson, Dana R ^b   Neal, Terry L ^c  

^a UNIVERSITY OF TENNESSEE   (United States)

^b KENNESAW STATE UNIVERSITY   (United States)

^c UNIVERSITY OF KENTUCKY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3142548092     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2002.16.4.291     Document Type: Article

References (30)

1. Abbott, L. J., Y. Park, and S. Parker. 2000. The effects of audit committee activity and independence on corporate fraud. Managerial Finance 26: 55-67.
2. Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 1999. Fraudulent Financial Reporting: 1987-1997, An Analysis of U.S. Public Companies. New York, NY: COSO.
3. Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14 (December): 441-454.
4. Blue Ribbon Committee (BRC). 1999. Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. New York, NY: New York Stock Exchange and National Association of Securities Dealers.
5. Burke, F. M., and D. M. Guy. 2001. Audit Committees: A Guide for Directors, Management, and Consultants. New York, NY: Aspen Law & Business.
6. Carcello, J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (October): 453-467.
7. DeZoort, F. T. 1997. An investigation of audit committees' oversight responsibilities. Abacus 33 (September): 208-227.
8. DeZoort, F. T., and S. Salterio. 2001. The effects of corporate governance experience and audit knowledge on audit committee members' judgments. Auditing: A Journal of Practice & Theory 20 (September): 31-47.
9. DeZoort, F. T., S. Salterio, D. R. Hermanson, D. S. Archambeault, and S. Reed. 2002. Audit committee effectiveness: A synthesis of the empirical audit committee literature. Working paper, The University of Alabama, Tuscaloosa.
10. Gibson, Dunn & Crutcher LLP. 2002. After Enron: Issues for Boards and Audit Committees to Consider. Los Angeles, CA: Gibson, Dunn & Crutcher LLP.
11. Hosmer, D. W., and S. Lemeshow. 2000. Applied Logistic Regression. Second edition. New York, NY: John Wiley & Sons, Inc.
12. Institute of Internal Auditors (IIA). 2000. Audit Committee Effectiveness - What Works Best. Second edition. Altamonte Springs, FL: IIA Research Foundation.
13. Institute of Internal Auditors (IIA). 2002. Recommendations for Improving Corporate Governance. Altamonte Springs, FL: IIA.
14. KPMG Audit Committee Institute. 2000. Audit Committee Survey 2000. Montvale, NJ: KPMG.
15. McMullen, D. A., and K. Raghunandan. 1996. Enhancing audit committee effectiveness. Journal of Accountancy: 79-81.
16. Millstein, I. M. 2002. Oversight hearing on "Accounting and investor protection issues raised by Enron and other public companies." Testimony before the U.S. Senate Committee on Banking, Housing, and Urban Affairs. February 27. Available at: http://www.senate.gov/~banking/02_02hrg/022702/millstn.htm.
17. National Association of Corporate Directors (NACD). 2000. Report of the NACD Blue Ribbon Commission on Audit Committees. Washington, D.C.: NACD.
18. Pitt, H. L. 2002. Remarks at the Inaugural Lecture of the JD/MBA Lecture Series. Speech at the Kellogg Graduate School of Management and Northwestern University Law School, April 4. Available at: http://www.sec.gov/news/speech/spch547.htm.
19. Raghunandan, K., W. J. Read, and D. V. Rama. 2001. Audit committee composition, "grey directors," and interaction with internal auditing. Accounting Horizons 15 (June): 105-118.
20. Sahlman, W. A. 1990. Why sane people shouldn't serve on public boards. Harvard Business Review 68 (May-June): 28-35.
21. Schwartz, K. B., and B. S. Soo. 1996. Evidence of regulatory noncompliance with SEC disclosure rules on auditor changes. The Accounting Review 71 (October): 555-572.
22. Securities and Exchange Commission (SEC). 1999a. Final Rule: Audit Committee Disclosure. Release No. 34-42266. Washington, D.C.: SEC.
23. Securities and Exchange Commission (SEC). 1999b. NYSE Rulemaking: Order Approving Proposed Rule Change Amending the Audit Committee Requirements and Notice of Filing and Order Granting Accelerated Approval of Amendments No. 1 and No. 2 Thereto. Release No. 34-42233. Washington, D.C.: SEC.
24. Securities and Exchange Commission (SEC). 1999c. AMEX Rulemaking: Order Approving Proposed Rule Change Amending the Audit Committee Requirements and Notice of Filing and Order Granting Accelerated Approval of Amendments No. 1 and No. 2 Thereto. Release No. 34-42232. Washington, D.C.: SEC.
25. Securities and Exchange Commission (SEC). 1999d. NASD Rulemaking: Order Approving Proposed Rule Change Amending the Audit Committee Requirements and Notice of Filing and Order Granting Accelerated Approval of Amendments No. 1 and No. 2 Thereto. Release No. 34-42231. Washington, D.C.: SEC.
26. Securities and Exchange Commission (SEC). 2002. Pitt seeks review of corporate governance, conduct codes. Press release February 13. Washington, D.C.: SEC.
27. Turner, L. 2002. Testimony concerning the Corporate and Auditing Accountability, Responsibility, and Transparency Act. U.S. House of Representatives Committee on Financial Services. March 13. Available at: http://financialservices.house.gov/media/pdf/031302lt.pdf.
28. Whitehead, J. C. 2002. Oversight hearing on "Accounting and investor protection issues raised by Enron and other public companies." Testimony before the U.S. Senate Committee on Banking, Housing, and Urban Affairs. March 19. Available at: http://banking.senate.gov/02_03hrg/031902/whithead.htm.
29. Wild, J. J. 1996. The audit committee and earnings quality. Journal of Accounting, Auditing & Finance 11: 247-276.
30. Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research 22 (Supplement): 59-82.