THE RECENT HISTORY OF CORPORATE AUDIT COMMITTEES

1 September 1986

journal article
Published by American Accounting Association in Accounting Historians Journal

Vol. 13 (2) , 109-124
https://doi.org/10.2308/0148-4184.13.2.109

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.

Keywords

ACCOUNTANTS
AUDIT COMMITTEES
AMERICAN
COMMISSION
EMPHASIS
RECENT HISTORY
CORPORATE AUDIT

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