Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
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审计委员会的组成、“灰色董事”以及与内部审计的互动
DOI：
10.2308/acch.2001.15.2.105
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发表时间：
2001
影响因子：
2.5
通讯作者：
W. J. Read
中科院分区：
文献类型：
--
作者：
K. Raghunandan;D. Rama;W. J. Read
近年来，公司审计委员会的运作受到特雷德韦委员会、公共监督委员会、柯克小组和美国证券交易委员会主席的批评。作为回应，纽约证券交易所和纳斯达克赞助了提高公司审计委员会效率的蓝带委员会（BRC）。 BRC 报告包括旨在加强董事独立性和资格的建议，并强调内部审计师在公司治理过程中协助审计委员会的作用。此外，BRC 的前三项建议与审计委员会的组成有关：内部董事或“灰色”董事的缺席，以及具有财务专业知识的成员的存在。本研究探讨了审计委员会的组成与委员会与内部审计的互动之间的关联。我们的结果基于 114 家上市公司首席内部审计师的答复，表明委员会仅由独立董事组成，并且至少一名成员拥有...
The functioning of corporate audit committees was criticized in recent years by the Treadway Commission, the Public Oversight Board, the Kirk Panel, and the SEC Chairman. In response, the NYSE and NASD sponsored the Blue Ribbon Committee (BRC) on Improving the Effectiveness of Corporate Audit Committees. The BRC Report includes recommendations aimed at strengthening director independence and qualifications, and highlights the role of internal auditors in assisting audit committees in the corporate governance process. Moreover, the first three recommendations of the BRC relate to audit committee composition: absence of inside or “gray” directors, and presence of a member with financial expertise. This study examines the association between audit committee composition and the committee's interaction with internal auditing. Our results, based on responses from chief internal auditors of 114 public companies, indicate that committees comprised solely of independent directors and with at least one member havin...