THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES

Authors
Birkett, Brenda S.
Citation
S. Birkett, Brenda, THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES, Accounting historians journal , 13(2), 1986, pp. 109-124
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
13
Issue
2
Year of publication
1986
Pages
109 - 124
Database
ACNP
SICI code
Abstract
This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.