Audit Committee Formation in the Aftermath of 2007-2009 Global Financial Crisis, Volume I

Index

Accountability, 38

    of audit committee, 26

    reforms, 119

Accounting advisor, 6

Accounting Series Release (ASR) No. 123, 39

Accounting Series Release (ASR) No. 19, 39

Administrative process, of audit committee, 162

Agency theory, 102

Allen, William, 118

American Institute of Certified Public Accountants (AICPA), 39, 54–57

    Audit Committee Toolkit, 55

    communication, guidance for, 55–56

Audit committee, 1–3

    advisors, 114

    attributes of, 38, 81–90

    authoritative guidelines and best practices of, 40–71

    authority, 114–115

    best practices, 67–71

    with board of directors, 100–101

    charter. See Charter, audit committee

    compensation, 115–116

    composition, 100–101, 120–122, 124

    determinants of, 94–95 ...