Strengthening the Financial Reporting System: Can Audit Committees Deliver?

37 Pages Posted: 23 Jun 2010

See all articles by Jean Bédard

Jean Bédard

Université Laval - École de comptabilité

Yves Gendron

Université Laval

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Abstract

This paper reviews the literature on audit committees in order to evaluate the extent to which committees are effective in terms of strengthening financial reporting. The paper aims to achieve two goals: first. to provide updated information about the effectiveness of the audit committee, and second to identify research opportunities. Compared with other reviews on the matter, we cover a broader spectrum of theoretical perspectives from various fields, methods, and countries. In particular, our review investigates from a meta-perspective the results reported in studies which examine the relationship between certain audit committee characteristics and measures of audit committee effectiveness. It is hoped that this work will sensitize accounting researchers about the appropriateness of extending the boundaries of research on audit committees, from methodological, theoretical, and geographical points of view.

Suggested Citation

Bédard, Jean and Gendron, Yves, Strengthening the Financial Reporting System: Can Audit Committees Deliver?. International Journal of Auditing, Vol. 14, No. 2, pp. 174-210, July 2010, Available at SSRN: https://ssrn.com/abstract=1628833 or http://dx.doi.org/10.1111/j.1099-1123.2009.00413.x

Jean Bédard (Contact Author)

Université Laval - École de comptabilité ( email )

2325, rue de la Terrasse
Québec, Québec G1V 0A6
Canada
418-656-7055 (Phone)
418-656-2624 (Fax)

Yves Gendron

Université Laval ( email )

Faculte des sciences de l'administration
2325 rue de la Terrasse, Local 2636
Quebec City, Quebec G1V 0A6
Canada
418-656-2131 ext. 2431 (Phone)
418-656-7746 (Fax)

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