Blue ribbon panel reports: How you must improve your audit committee

Blue ribbon panel reports: How you must improve your audit committee

Securities and Exchange Commission (SEC) Chairman Arthur Levitt is on a crusade to make audit committees be the ultimate guardian of investor interest and corporate accountability. It's clear that the SEC will take action if the private sector doesn't clean up its act. But what steps shoul...

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Veröffentlicht in:The Journal of corporate accounting & finance 1999, Vol.11 (1), p.115-125
Hauptverfasser: Hurtt, David N., Kreuze, Jerry G., Langsam, Sheldon A.
Format: Artikel
Sprache:eng
Schlagworte:
Accountability
Accounting
Audit committees
Audits
Boards of directors
Charters
Chief executive officers
Chief financial officers
Committees
Disclosure
Effectiveness
Financial literacy
Financial reporting
Internal auditors
Proposals
Proxy statements
Regulation of financial institutions
Responsibilities
Shareholder meetings
Stockholders
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Zusammenfassung:Securities and Exchange Commission (SEC) Chairman Arthur Levitt is on a crusade to make audit committees be the ultimate guardian of investor interest and corporate accountability. It's clear that the SEC will take action if the private sector doesn't clean up its act. But what steps should you take to improve your audit committee? A recent blue ribbon panel found some answers. © 1999 John Wiley & Sons, Inc.
ISSN:1044-8136
1097-0053
DOI:10.1002/(SICI)1097-0053(199923)11:1<115::AID-JCAF10>3.0.CO;2-2