Munich Personal RePEc Archive

Audit Committee: A Summary of the Findings of Some Existing Literature

Hossain, Dewan Mahboob and Khan, Arifur Rahman (2006): Audit Committee: A Summary of the Findings of Some Existing Literature. Published in: The Cost and Management No. 34(5) (1 September 2006): pp. 40-57.

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This paper attempts to provide a summary of findings of the fast-growing theoretical and empirical literature on audit committee mainly basing on several available articles. Particular emphasis was given on the issues like the conflicts arising from the relationship between managers and shareholders, earnings management, formation of audit committee, auditors’ independence and quality of financial reporting and their relationship with audit committee. The study also aims at exploring the key success factors in the introduction and implementation of audit committees in the corporate world.

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