摘要:This paper examines the factors that affect the activity of the audit committees in Spain.
eau, L. (2004)The Effect of Audit Committee Expertise, Inde-pendence and Activity on Aggressive EarningsManagement, Auditing: a Journal of Practice &Theory, 23, 13–35.Blue Ribbon Committee on Improving the Effec-tiveness of Corporate Audit Committee (1999)The Report and Recommendations of Blue RibbonCommittee on Improving the Effectiveness of Corpo-rate Control Audit Committee, The New YorkExchange and the National Association of Securi-ties Dealers.Bradbury, M. E. (1990) The Incentives for VoluntaryAudit Committee Formation, Journal of Account-ing and Public Policy, 9, 1, 19–36.Brickley, J. A., Lease, R. C. and Smith, C. W. (1988)Ownership Structure and Voting onAntitakeoverAmendments, Journal of Financial
Economics, 20,267–292.Cadbury SirAdrian (1992) Report of the Committee onthe Financial Aspects of
Corporate Governance, Gee& Co. Ltd, London.Cameron, A. and Trivedi P. (1990) Regression BasedTests for Overdispersion in the Poisson Model,Journal of Econometrics, 46, 347–364.Carcello, J. and Neal, T. (2000) Audit CommitteeComposition and Auditor Reporting, AccountingReview, 75, 453–467.Código de Buen Gobierno (Olivencia Code) (1998)El Gobierno de las Sociedades Cotizadas, SpecialCommission to Consider a Code of Ethics forCompanies’ Boards of Directors appointed by theSpanish Cabinet.Collier, P. (1993) Factors Affecting the Formation ofAudit Committees in Major UK Listed Compa-nies, Accounting and Business Research, 23, 421–430.Collier, P. and Gregory, A. (1999) Audit CommitteeActivity and Agency Costs, Journal of Accountingand Public Policy, 18, 311–332.920CORPORATE GOVERNANCEVolume 15Number 5September 2007© 2007 The AuthorsJournal compilation © Blackwell Publishing Ltd. 2007DeFond, M. L. and Jiambalvo, J. (1991) Incidenceand Circumstances of Accounting Errors, TheAccounting Review, 66, 643–655.Deli, D. N. and Gillan, S. L. (2000) On the Demandfor Independent and Active Audit Committees,Journal of
Corporate Finance, 6, 427–445.Demsetz, H. (1983) The Structure of Ownership andthe Theory of the Firm, Journal of Law and Econom-ics, 26, 375–390.Demsetz, H. and Lehn, K. (1985) The Structureof Corporate Ownership: Causes and Conse-quences, Journal of Political Economy, 93, 1155–1177.Dey Report (1994) Where were the Directors? Guide-lines for Improved Corporate Governance in Canada,Toronto Stock Exchange Committee on CorporateGovernance.Dyck, A. and Zingales, L. (2004) Private Benefits ofControl: An International Comparison, Journal ofFinance, 59, 2, 537–600.Dyl, E. A. (1988) Corporate Control and Manage-ment Compensation, Managerial and decision Eco-nomics, 9, 1, 21–25.Fama, E. and Jensen, M. C. (1983) Separation ofOwnership and Control, Journal of Law and Eco-nomics, 27, 301–325.Felo, A. J., Krishnamurthy, S. and Solieri S.A. (2003)Audit Committee Characteristics and the Per-ceived Quality of Financial Reporting:An Empiri-cal Analysis. Working Paper, Pennsylvania StateUniversity, SUNY – Binghamton University andUniversity of Scranton.Fernández, C. and Arrondo, R. (2005) AlternativeInternal Controls as Substitutes of the Board ofDirectors, Corporate Governance: An InternationalReview, 13, 856–866.Franks, J., Mayer, C. and Renneboog, L. (1996) TheRole of Large Share Stakes in Poorly PerformingCompanies in the U.K., Proceedings of EuropeanFinance Association Meetings by the FondazioneEnrico Mattei, Milan.Goddard, A. and Masters, C. (2000) Audit Commit-tees, Cadbury Code andAudit Fees: an EmpiricalAnalysis of the UK Companies, Managerial Audit-ing Journa
本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。