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The impact of the characteristics of audit committee members on audit committee effectiveness

机译：审计委员会成员特征对审计委员会有效性的影响

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摘要

Despite being extensively researched since audit committees emerged early in the 20th century, the focus has tended to be on public sector organisations and large listed public companies. This paper uses an explorative qualitative case-study research design, to understand the impact of the characteristics of audit committee member on audit committee effectiveness in a purposively selected small to medium-sized company. The paper provides important insights into the impact of audit committee member qualifications, experience and independence, on how the audit committee discharges its responsibilities. Although the leadership of the audit committee chairperson appears to have enhanced governance practices, the atypical role of mentoring the newly appointed chief financial officer, questions whether the audit committee chairperson, and accordingly the audit committee, is truly independent, or whether it has succumbed to the familiarity threat. Despite its South African orientation, the worldwide importance of small to medium-sized enterprises gives the study globally relevance.
机译：尽管审计委员会在20世纪初出现以来，但重点仍遵循公共部门组织和大型上市公共公司。本文采用了探索性的定性案例研究设计，了解审计委员会成员特征对审计委员会效力的影响，以默许地为中小型公司进行审计委员会的效力。本文对审计委员会成员资格，经验和独立性的影响提供了重要的见解，就审计委员会如何履行其责任。虽然审计委员会主席的领导似乎有加强的治理做法，但指导新任命的首席财务官的非典型作用，审计委员会主席，并相应审计委员会，真正独立，或者是否已屈服于─熟悉的威胁。尽管其南非导向，但全世界都对中小企业的重要性提供了全球相关性的研究。

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