Audit committee composition and the use of an industry specialist audit firm

Chen, Yi Meng; Moroney, Robyn; Houghton, Keith

Cultural advice

The Australian National University acknowledges, celebrates and pays our respects to the Ngunnawal and Ngambri people of the Canberra region and to all First Nations Australians on whose traditional lands we meet and work, and whose cultures are among the oldest continuing cultures in human history.

Aboriginal and Torres Strait Islander peoples are advised that ANU Library collections may include images, names, voices, and other representations of deceased persons.

Material in the collection may contain terms, language or views that reflect the period in which the item was created and may be considered inappropriate today.

Audit committee composition and the use of an industry specialist audit firm

Date

2005

Authors

Chen, Yi Meng

Moroney, Robyn

Houghton, Keith

Publisher

Blackwell Publishing Ltd

Abstract

Independent, competent boards of directors and audit committees are said to be important mechanisms of corporate governance. The purpose of the present study is to empirically examine the association between audit committee composition and audit quality.