Article2011

The Determinants of Audit Committee Independence and Activity: Evidence from the UK

76 citations0/0 files storedInternational Journal of Auditing

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

We investigate the determinants of audit committee independence and activity in UK firms. We employ panel data analysis for non-financial films that provide the required information for the period from 2003 to 2008. Our findings show that audit committees are more independent when firms have large boards and more insider ownership. In addition, we detect that large firms place less demand on audit independence. This study also provides new evidence that firms with more free cash flows require more audit independence. Finally, firms with large audit committees and large boards that meet more frequently are active and demand more audit committee meetings.

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1986Large Shareholders and Corporate Control 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2007The determinants of corporate board size and composition: An empirical analysis 1994The effects of board size and diversity on strategic change 2002Board Characteristics and Audit Fees*

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