Presentation Title

Corporate Governance, Audit Committees, and Effective Internal Controls over Financial Reporting

Project Type

Faculty Scholarship

Scholarship Domain(s)

Scholarship of Teaching and Learning

Presentation Type

Presentation

Abstract

It is generally observed that companies that incur internal control deficiencies lack sound corporate governance and have ineffective audit committees. Whereas, companies with strong internal controls perceive the importance of corporate governance and the implicit role performed by the audit committee. Although, a number of studies have explored the impact traditional corporate governance and audit committee measures have on internal controls, few have focused on the compositional mixture of skills and group interactions.

Permission type

Creative Commons Attribution 4.0 License
This work is licensed under a Creative Commons Attribution 4.0 License.

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Corporate Governance, Audit Committees, and Effective Internal Controls over Financial Reporting

Fishbowl

It is generally observed that companies that incur internal control deficiencies lack sound corporate governance and have ineffective audit committees. Whereas, companies with strong internal controls perceive the importance of corporate governance and the implicit role performed by the audit committee. Although, a number of studies have explored the impact traditional corporate governance and audit committee measures have on internal controls, few have focused on the compositional mixture of skills and group interactions.