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The determinants of audit committees: evidence from the charity sector

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The determinants of audit committees: evidence from the charity sector. / Jetty, Juliana; Beattie, Vivien.
In: Public Money and Management, Vol. 32, No. 5, 01.09.2012, p. 371-378.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Jetty, J & Beattie, V 2012, 'The determinants of audit committees: evidence from the charity sector', Public Money and Management, vol. 32, no. 5, pp. 371-378. https://doi.org/10.1080/09540962.2012.703424

APA

Jetty, J., & Beattie, V. (2012). The determinants of audit committees: evidence from the charity sector. Public Money and Management, 32(5), 371-378. https://doi.org/10.1080/09540962.2012.703424

Vancouver

Jetty J, Beattie V. The determinants of audit committees: evidence from the charity sector. Public Money and Management. 2012 Sept 1;32(5):371-378. doi: 10.1080/09540962.2012.703424

Author

Jetty, Juliana ; Beattie, Vivien. / The determinants of audit committees: evidence from the charity sector. In: Public Money and Management. 2012 ; Vol. 32, No. 5. pp. 371-378.

Bibtex

@article{34ddb3e3c82d42f3b7f9f885bab69644,
title = "The determinants of audit committees: evidence from the charity sector",
abstract = "Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely proportion of restricted funds, presence of government funding and auditor quality) are all significantly positively associated with the annual report disclosure of audit committee existence. No relationship was found with either organizational legal form or donor dependence.",
keywords = "Audit committees, charities , governance , monitoring , resource dependency theory",
author = "Juliana Jetty and Vivien Beattie",
year = "2012",
month = sep,
day = "1",
doi = "10.1080/09540962.2012.703424",
language = "English",
volume = "32",
pages = "371--378",
journal = "Public Money and Management",
issn = "0954-0962",
publisher = "Routledge",
number = "5",

}

RIS

TY - JOUR

T1 - The determinants of audit committees: evidence from the charity sector

AU - Jetty, Juliana

AU - Beattie, Vivien

PY - 2012/9/1

Y1 - 2012/9/1

N2 - Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely proportion of restricted funds, presence of government funding and auditor quality) are all significantly positively associated with the annual report disclosure of audit committee existence. No relationship was found with either organizational legal form or donor dependence.

AB - Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely proportion of restricted funds, presence of government funding and auditor quality) are all significantly positively associated with the annual report disclosure of audit committee existence. No relationship was found with either organizational legal form or donor dependence.

KW - Audit committees

KW - charities

KW - governance

KW - monitoring

KW - resource dependency theory

U2 - 10.1080/09540962.2012.703424

DO - 10.1080/09540962.2012.703424

M3 - Journal article

VL - 32

SP - 371

EP - 378

JO - Public Money and Management

JF - Public Money and Management

SN - 0954-0962

IS - 5

ER -