Год выпуска: 2010 Автор: Ehsan Al-Moataz Издательство: LAP Lambert Academic Publishing Страниц: 300 ISBN: 9783838394466
Описание
The Effectiveness of Audit Committees in Developing Countries. There is a vital need to understand the implementation of the emergence of corporate governance, and specific aspects such as audit committees in developing countries such as Saudi Arabia. This area was characterised by the lack of empirical research. The purpose of this research is to explore the idea that establishing an audit committee is one thing but establishing an effective audit committee is another. Also, the significance of the research is its contribution to the literature in the field of audit committees'' effectiveness that characterised by the lack of studies into this area. Iittle empirical research has been conducted to investigate the effectiveness of audit committees and the evidence collected to date is weak. Many authors claimed that yet very little is known about the actual effectiveness of audit committees. Consequently, the research into the effectiveness of audit committees...