Proceedings

Cohen, J., Krishnamoorthy, G. & Wright, A.M. (2008) „Corporate governance in the post
Sarbanes-Oxley era: Auditors’Experiences, Working Paper, Northeastern University
and Boston College
Collier, P. & Gregory, A. (1996) „Audit committee effectiveness and the audit fee”, The
European Accounting Review, vol. 5, no. 2: 177-198
Craswell, A.T. (1988) “The association between qualified opinions and auditor switches”,
Accounting and Business Research, vol.19: 23-31
David, C. H, Knechel, W. R. & Norman, W. (2006), “Audit Fees: A Meta-analysis of the
Effect of Supply and Demand Attributes”, Contemporary Accounting Research,
vol. 23, no.1: 141 – 191
DeAngelo, L.E. (1981), “Auditor size and audit quality”, Journal of Accounting and
Economics, no.3: 183-199
Deli, D. & Gillan, S. (2000) “On the demand for independent and active audit committees”,
Journal of Corporate Finance, vol. 6, no. 4: 427-445
DeZoort, F.T. (1998) “An analysis of experience effects on audit committee members’
oversight judgments”, Accounting, Organizations & Society, vol. 23, no. 1: 1-21
Domnişoru, S. & Vânătoru, S.S. (2008), “Auditor Independence, audit committee quality and
internal control weaknesses”, Annals of the University of Petrosani, Economics,
vol. 8, no. 1: 161-166
Fama, E. & Jensen, M. (1983a) “Agency Problems and Residual Claims”, Journal of Law and
Economics, vol. 26, no. 23: 327-349.
Felo, A.J., Krishnamurthy, S. & Solieri, S.A. (2003) “Audit committee characteristics and the
perceived quality of financial reporting: an empirical analysis”, Working Paper
Series, Binghamton University School of Management
Gendron, Y., Bedard, J. & Gosselin, M. (2004) “Getting inside the black box: A field study of
practices in effective audit committees”, Auditing: A Journal of Practice & Theory,
vol. 23, no. 1: 153-171
Goh, B.W. (2009) “Audit committees, boards of directors and remediation of material
weaknesses in internal control”, Contemporary Accounting Research, vol. 26, no. 2
Goodwin, J. (2003) “The relationship between the audit committee and the internal audit
function: Evidence from Australia and New-Zealand”, International Journal of
Auditing, vol. 7: 263-278
Grenier, C. (2000) “Systèmes d’information et comptabilité”, Encyclopédie de Comptabilité,
Contrôle de Gestion et Audit, Economica: Paris
Guimard, A. (1997) „Communication financière”, Encyclopédie de gestion, Economica: Paris
Haniffa, R.M. & Cooke, T.E. (2002) „Culture, corporate governance and disclosure in
Malaysian corporation”, Abacus, vol. 38, no. 3: 317-349
Herdman, R. (2002) “Making audit committees more effective”, Speech at Tulane Corporate
Law Institute, New Orleans, March 7, available on-line at http://www.sec.gov/news/
speech/spch543.htm
Jensen, M. & Meckling, W. (1976) „Theory of the firm: managerial behavior, agency cost and
ownership structure”, Journal of Financial Economics
Kaplan, S.E. (1995) “An examination of auditors’ reporting intentions upon discovery of
procedures prematurely signed-off”, Auditing: A Journal of Practice & Theory, vol.
14, no. 2: 90-104
Knapp, M.C. (1991) “Factors that audit committee members use as surrogates for audit
quality”, Auditing: A Journal of Practice & Theory, vol. 10, no. 1: 615-637
Lennox, C. S. (1999) “Audit quality and auditors size: an evaluation of reputation and deep
pockets hypotheses”, Journal of Business Finance and Accounting, vol. 26, no. 7-8:
779-805
Magrane, J. & Malthus, S. (2010) “Audit committee effectiveness: a public sector case
study”, Managerial Auditing Journal, vol. 25, no. 5: 427-443
Makhija, A.K. & Patton, J.M. (2004) “The impact of firm ownership structure on voluntary
disclosure: empirical evidence from Czech annual reports”, Journal of Business, vol.
77, no. 3: 457-492
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