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THE PRACTICES BEHAVIOR AND RESPONSIBILITIES OF AUDIT COMMITTEES: A CASE STUDY FROM EGYPT

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Hegazy, Ahmed Mohamed Al Sadek (AUTH.)
المجلد/العدد: مج17, ملحق
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2013
الشهر: أكتوبر
الصفحات: 3 - 19
ISSN: 2356-8402
رقم MD: 664766
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
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المستخلص: We use content analysis technique to assess independence and behaviors of members of audit committees of a large Egyptian mortgage firm when expressing their views at meetings. This study fills the gap due to inaccessibility and confidentiality of the audit committees’ minutes. We measure contributions, frequency of words and phrases used in the meetings, and extent of follow-up actions by the Board. Gender equality, financial skills and knowledge, and willingness of members to participate at meetings are essential variables in determining the committees’ composition. We rely on completeness and accuracy, of the minutes. The findings have ramifications to regulators and policy makers on composition of independent audit committees and boards of directors in term of size, skills, background and gender equality, and willingness of members to participate and contribute toward an audit committee.

ISSN: 2356-8402