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Accounting
Essay specific features
Written by:
Robert R
Date added:
February 2, 2014
Level:
University
Grade:
A
No of pages / words:
5 / 1196
Was viewed:
2395 times
Rating of current essay:
Essay content:
Recognising
that the existence of a committee does not
guarantee that the committee will be effective,
attention has moved to the composition and
activities of audit committees. Recommendations
have focused on the independence and expertise
of committee members and the frequency of
committee meetings (Smith Report, 2003;
Australian Stock Exchange Corporate Governance
Council (ASX), 2003; National Association of
Corporate Directors (NACD), 1999)...
displayed 300 characters
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Recommendations
have focused on the independence and expertise
of committee members and the frequency of
committee meetings (Smith Report, 2003;
Australian Stock Exchange Corporate Governance
Council (ASX), 2003; National Association of
Corporate Directors (NACD), 1999). However,
research suggests that there is considerable
divergence in the recommended structure and role
of audit committees across different jurisdictions
(Collier & Zaman, 2005)...
displayed 300 characters
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