The Audit Committee: Performing Corporate Governance

• Main Author: Spira, Laura F. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Boston, MA : Springer US, 2002.
• Subjects: Business.; Accounting.; Bookkeeping.; International economics.; Business and Management.; Accounting/Auditing.; International Economics.

Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit com...

Table of Contents:

• Corporate Governance and the Audit Committee
• The Audit Committee in Context
• A Story about Collecting Stories
• Notes on the Theory of Actor? Networks
• The Audit Committee Meeting: A Private Performance for a Public Audience
• The Ceremonial Components of the Audit Committee Meeting
• Contention and Consensus
• Independence
• Comfort
• Conclusion.