Audit committees: structure and corporate governance

• Main Authors: Guðbjartsson, Einar, Jónsson, Eyþór Ívar, Snorrason, Jón Snorri
• Format: Article in Journal/Newspaper
• Language: Icelandic
• Published: Research in applied business and economics 2018
• Subjects: Audit committees; corporate governance; public interest entity; agency theory; accounting; auditing; annual accounts act; M140; M420; K220; Endurskoðunarnefndir; góðir stjórnarhættir fyrirtækja; einingar tengdar almannahagsmunum; umboðskenningin; reikningsskil; endurskoðun; lög um ársreikninga; Gerðar; Iceland
• Online Access: https://ojs.hi.is/index.php/efnahagsmal/article/view/a.2018.15.2.5

The aim of this paper is to report partial results related to structure of audit committees to achieve effectiveness, the composition. Three dimensions are viewed; diversity, expertise and independence of audit committees board members. Comparison of two studies, one from 2012 and the other from 201...