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The association between audit committee effectiveness and audit risk
Authors:Christine Contessotto  Robyn Moroney
Affiliation:Department of Accounting and Finance, Monash University, , Melbourne, VIC, Australia
Abstract:Audit committees (ACs) are expected to play a key role in improving financial statement integrity and as a consequence reduce audit risk. Companies reporting conformity with regulations can have an AC that appears effective but is not actually effective in substance. We surveyed audit partners and managers to identify their indicators of actual AC effectiveness (auditor‐chosen list). We hypothesize a negative association between AC effectiveness and audit risk, only when an auditor‐chosen list, rather than extent of conformity with regulations, is used to measure effectiveness. Results support our expectations.
Keywords:Audit committees  Audit risk  Corporate governance
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