What is the audit committee?

Ionela Corina Macovei ()
Additional contact information
Ionela Corina Macovei: The Department of Economics, Quantitative Analysis and Business Information Systems, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University
Authors registered in the RePEc Author Service: Ionela-Corina Chersan

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2006, vol. 52-53, 37-41

Abstract: It is largely accepted that all companies need able management. But in any board system it is important to have an appropriate balance of power such that no single individual, or group, has unfettered control of the company. Our purpose is to describe the elements of good corporate governance, but we will focus on the role of audit committee in a company. The paper considers the fundamental relationships and obligations between company boards (including audit committee), auditors, shareholders and other stakeholders as key to an effective corporate governance system.

Keywords: audit committee; corporate governance; internal control; auditors (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://anale.feaa.uaic.ro/anale/resurse/06_Macovei ... mitetul_de_audit.pdf (application/pdf)
http://anale.feaa.uaic.ro/anale/en/Arhiva%202006%20-%20Macovei/124 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aic:journl:y:2006:v:13:p:37-41

Access Statistics for this article

More articles in Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015) from Alexandru Ioan Cuza University, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Sireteanu Napoleon-Alexandru ().