Sidney Weil

TL;DR: In this paper, the authors provide a critical analysis of the existing audit committee literature grounded on agency theory, and a discussion of the emerging new theories of AC, which investigate the people serving on and working with ACs, and describe the relationship between these two groups of literature.

TL;DR: In this article, the educational issues potentially inhibiting the development of black chartered accountants in South Africa, as well as the academic support structures which have arisen in response to these perceived educational barriers are identified.

TL;DR: In this article, the attributes of audit committee members at an individual level through investigating their ; this approach represents a departure from the traditional approach of measuring their independence and financial expertise, and the data revealed that there is a wide range of backgrounds and attributes identified by New Zealand Audit committee members as being helpful in performing their responsibilities.

TL;DR: This article examined students' perceptions of the use of asynchronous discussion forums to facilitate case-based learning in financial accounting, measuring whether students' perception of the benefits of using online discussion forums are related to their demographic profiles.