Academic Research on Communications Among External Auditors, the Audit Committee, and the Board: Implications and Recommendations for Practice

被引：7

作者：

Cohen, Jeffrey ^{[1
]}

Gaynor, Lisa Milici ^{[2
]}

Krishnamoorthy, Ganesh ^{[3
]}

Wright, Arnold M. ^{[3
]}

机构：

[1] Boston Coll, Chestnut Hill, MA 02167 USA

[2] Univ S Florida, Tampa, FL USA

[3] Northeastern Univ, Boston, MA 02115 USA

来源：

CURRENT ISSUES IN AUDITING | 2008年 / 2卷 / 01期

关键词：

D O I：

10.2308/ciia.2008.2.1.A1

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article provides a summary of the academic research findings on the attributes of effective audit committees and potential threats to financial reporting quality that should lead to heightened auditor and audit committee sensitivity. The practice implications of this research are then discussed in terms of appropriate communications among auditors, audit committees, and boards of directors.

引用

页码：A1 / A8

页数：8

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