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Professional accounting qualifications of audit committee membership : implications for curriculum and learning

Kelly, Christopher and Dimovski, William 2007, Professional accounting qualifications of audit committee membership : implications for curriculum and learning, International journal of learning, vol. 14, no. 3, pp. 97-101.

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Title Professional accounting qualifications of audit committee membership : implications for curriculum and learning
Author(s) Kelly, Christopher
Dimovski, William
Journal name International journal of learning
Volume number 14
Issue number 3
Start page 97
End page 101
Publisher Common Ground
Place of publication Altona, Vic.
Publication date 2007
ISSN 1447-9494
1447-9540
Keyword(s) audit committees
accounting qualifications
boards of directors
financial experts
Summary A useful attribute of the audit committee is to have accounting financial experts on that committee of the Board. Defond, Haan and Hu (2005) argue there is a positive market reaction to the appointment of such experts. This study analyses how many qualified accountants there are on the Boards of Australia’s largest companies. The study finds that, while many Boards have at least one qualified financial accountant on their audit committee, the great majority of members are not qualified accountants. The paper considers whether this paucity of professionally qualified accountants on audit committees has any implications for the curriculum development and learning objectives of corporate governance and related topic areas within the disciplines of accounting and auditing in undergraduate and graduate professional accounting programs within the international tertiary education sector?
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2007, Common Ground Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30007240

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
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