Experiences with the public oversight board and corporate audit committees

Citation
Kirk, Donald J., Experiences with the public oversight board and corporate audit committees, Accounting horizons , 14(1), 2000, pp. 103-111
Journal title
ISSN journal
08887993
Volume
14
Issue
1
Year of publication
2000
Pages
103 - 111
Database
ACNP
SICI code
Abstract
This paper focuses on the author's experiences with the Public Oversight Board, on corporate boards and an audit committees. These activities are related to the general topic of financial reporting in several ways. Competent, independent auditing done with integrity and objectivity is essential for reliable financial reporting and a vigilant, independent audit committee can bolster the efforts of the independent auditor and be a contributor to improved, high-quality financial reporting.