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Essay

Accounting

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Issue:

Business

 

Written by:

Robert R

 

Date added:

February 2, 2014

 

Level:

University

 

Grade:

A

 

No of pages / words:

5 / 1196

 

Was viewed:

2400 times

 

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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)...
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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)...
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