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Disclosure Of Audit Committees by Public Companies in Australia 1988–1990
journal contribution
posted on 1993-01-01, 00:00 authored by Roger SimnettRoger Simnett, W Green, P RoebuckThe existence of audit committees in public companies can improve the quality of the financial reporting process, aid the actual and perceived independence of both the internal and external auditors, and improve financial statement users' confidence in the quality of the information. These benefits will be enhanced by disclosure of audit committees in the financial statements. This study examined the incidence and form of the disclosure of audit committees in annual reports by major Australian public companies over the period 1988–1990. The results showed that disclosures by larger companies increased during this time. Rates of disclosure varied considerably depending on the auditor and was positively associated with the size of the organisation. Companies with audit committees are encouraged to consider enhanced methods of disclosure such as those outlined in AUP 31 Communication with an Audit Committee. © 1993 CPA Australia
History
Journal
Australian Accounting ReviewVolume
3Issue
5Pagination
43 - 50Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journalUsage metrics
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