Abstract

http://ssrn.com/abstract=229835
 
 

References (43)



 
 

Citations (91)



 


 



Audit Committee Composition and Auditor Reporting


Joseph V. Carcello


University of Tennessee, Knoxville - College of Business Administration

Terry L. Neal


University of Tennessee

Undated


Abstract:     
This study examines the relation between the composition of financially distressed firms' audit committees and the likelihood of receiving going-concern reports. For firms experiencing financial distress during 1994, we find that the greater the percentage of affiliated directors on the audit committee, the lower the probability the auditor will issue a going-concern report. These results support regulators' concern about financial reporting quality and the recent calls for more independent audit committees.

Number of Pages in PDF File: 35

JEL Classification: G32, G34, M41, M49

working papers series


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Date posted: October 12, 2000  

Suggested Citation

Carcello, Joseph V. and Neal, Terry L., Audit Committee Composition and Auditor Reporting (Undated). Available at SSRN: http://ssrn.com/abstract=229835 or http://dx.doi.org/10.2139/ssrn.229835

Contact Information

Joseph V. Carcello (Contact Author)
University of Tennessee, Knoxville - College of Business Administration ( email )
Department of Accounting & Business Law
601 Stokely Management Center
Knoxville, TN 37996-0560
United States
865-974-1757 (Phone)
865-974-4631 (Fax)
Terry L. Neal
University of Tennessee ( email )
639 Stokely Management Center
Knoxville, TN 37996-0560
United States
865-974-2664 (Phone)
865-974-4631 (Fax)
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