Jetty, J. and Beattie, V. (2012) The determinants of audit committees: evidence from the charity sector. Public Money and Management, 32(5), pp. 371-378. (doi: 10.1080/09540962.2012.703424)
Full text not currently available from Enlighten.
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.
| Item Type: | Articles |
|---|---|
| Status: | Published |
| Refereed: | Yes |
| Glasgow Author(s) Enlighten ID: | Jetty, Dr Juliana and Beattie, Prof Vivien |
| Authors: | Jetty, J., and Beattie, V. |
| College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Journal Name: | Public Money and Management |
| ISSN: | 0954-0962 |
| Published Online: | 25 June 2012 |
University Staff: Request a correction | Enlighten Editors: Update this record
Deposit and Record Details
Deposit and Record Details