The determinants of audit committees: evidence from the charity sector

Jetty, Juliana and Beattie, Vivien (2012) The determinants of audit committees: evidence from the charity sector. Public Money and Management, 32 (5). pp. 371-378. ISSN 0954-0962

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Abstract

Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely proportion of restricted funds, presence of government funding and auditor quality) are all significantly positively associated with the annual report disclosure of audit committee existence. No relationship was found with either organizational legal form or donor dependence.

Item Type:
Journal Article
Journal or Publication Title:
Public Money and Management
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/3300/3312
Subjects:
ID Code:
64382
Deposited By:
Deposited On:
09 May 2013 07:51
Refereed?:
Yes
Published?:
Published
Last Modified:
01 Jan 2020 08:28