On the constitution of audit committee effectiveness |
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Authors: | Yves Gendron,Jean Bé dard |
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Affiliation: | 1. School of Business, University of Alberta, Edmonton, Alta., Canada T6G 2R6;2. Département des Sciences Comptables, Université Laval, Qué., Canada G1K 7P4 |
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Abstract: | Pressures to perform and be effective are significantly influential within contemporary society, including within the realm of corporate boards of directors and audit committees. This paper adopts a social constructivist approach to better understand the process by which meanings regarding audit committee effectiveness are internally developed and sustained, within the small group of people who attend audit committee meetings. We conducted the investigation through interviews in three large Canadian public corporations listed on the Toronto Stock Exchange. |
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