审计
工作量
公司治理
内部审计
多样性(政治)
概念框架
审计委员会
工作(物理)
会计
业务
过程管理
政治学
知识管理
公共关系
社会学
工程类
管理
计算机科学
财务
社会科学
机械工程
法学
经济
作者
Dana R. Hermanson,Patrick J. Hurley,Kara M. Obermire
出处
期刊:Auditing-a Journal of Practice & Theory
[American Accounting Association]
日期:2023-10-01
卷期号:: 1-21
被引量:2
标识
DOI:10.2308/ajpt-2023-057
摘要
SUMMARY Audit committees (ACs) are a topic of significant research interest, with numerous studies published each year. We synthesize AC findings from articles published between 2010 and 2020 to develop a conceptual framework encompassing AC inputs, processes, and outputs. We then provide new insights related to AC characteristics, AC relationships, the AC environment, and AC oversight processes. We encourage future research addressing underexamined AC characteristics (e.g., diversity, busyness, and tenure); AC relationships, environment, and processes; and outcomes related to internal audit and internal controls. We also encourage researchers to focus on four contemporary AC issues (remote work; new technologies and cybersecurity; environmental, social, and governance (ESG) and climate; and AC workload) and to embrace diverse research methods and theories. We provide numerous specific research questions to guide future research toward advancing our understanding of ACs and their impact on corporate governance.
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