Audit Committee Appointments
Date
2001Author
Vafeas, NikosSource
Journal of AccountancyVolume
192Pages
111-111Google Scholar check
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The article presents research which determined factors influencing audit committees' selection of corporate directors from among outside candidates. The author compared 262 directors appointed to audit committees of public companies between 1995 and 1998 to a control group of the same number of directors selected for other committees. Research results suggested that, given the emphasis on independence of audit committee members, corporate boards actually might be overlooking other important attributes in appointing directors.