AUDIT COMMITTEE INDEPENDENCE: REGULATORY DEVELOPMENTS, THE EMPIRICAL LITERATURE AND DIRECTIONS FOR FUTURE RESEARCH

Divesh Sharma and Vineeta D. Sharma
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Vineeta D. Sharma: Florida International University, USA

Chapter 7 in Handbook on Emerging Issues in Corporate Governance, 2010, pp 103-127 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionDefining Director IndependenceUSAUKAustraliaNew ZealandSingaporeGermanySpainEmpirical ResearchEarnings Management and Independent Directors on the Audit CommitteeFinancial Statement Fraud and Independent Directors on the Audit CommitteeFinancial Restatements and Independent Directors on the Audit CommitteeFuture Research DirectionsEconomic IncentivesInterlocking DirectorshipsSocial TiesFormer CEOBusiness AffiliationsConcluding Comments

Keywords: Corporate Governance; Financial Markets; Firm Performance; Investor Protection; Financial Regulations; Board Performance; Insider Trading; Sustainable Investment; Tunneling; SMEs; SOEs (search for similar items in EconPapers)
Date: 2010
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