Perceptions of external auditors on audit committee effectiveness : antecedents and consequences.
Loo, Grace Su Ying.
Tan, Sherlene Hui Hsien.
Teo, Lee Kiah.
Date of Issue2000
College of Business (Nanyang Business School)
In this study, we investigate how audit committee's characteristics would affect external auditors' perceptions of the committee's ability to provide assistance, informed-ness, vigilance, proactive-ness, objectivity and ability to maintain confidentiality. Results show that proportion of executive to non-executive directors and their organisational financial interests influence auditors' perceptions of the committee's effectiveness.
Final Year Project (FYP)
Nanyang Technological University