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Journal articles on the topic 'Committees'
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Rizvi, Lubna Javed, Randa Alyafi, and Syeda Taj Unissa. "The Development of Audit Committees - A Review of the Literature on Theoretical and Global Perspective." Journal of Management Research 10, no. 2 (April 11, 2018): 82. http://dx.doi.org/10.5296/jmr.v10i2.12909.
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The audit committee performs a pivotal role in making the right environment for quality auditing. It is the audit committee's obligation to breed an environment that encompasses an open dialogue in a culture of honesty, regard and transparency amongst management and auditors. The prime purpose of an audit committee is to provide oversight of the financial reporting process, the audit process, the system of internal controls and compliance with laws and regulations. Audit committees will consider internal controls and review their effectiveness. Since 1940, the SEC has acknowledged that an audit committee can serve a significant, and eventually essential, role in guaranteeing that a publically listed corporation financial reporting is correct. In the 1970s, the New York Stock Exchange (NYSE) obligated boards of directors of these listed firms to employ an audit committee. Then in the late 1980s, (Nasdaq) the National Association of Securities Dealers and (AMEX) American Stock Exchange afterward employed the audit committees. Today, innumerable practices and rules command the composition, roles, and duties of audit committees. After the Enron’s collapse, audit committee affiliates duties are enhanced and Securities Exchange Commission are investigating the board of directors and management more and more. This article provides a brief overview of audit committee’s emergence in UK and Saudi Arabia, Moreover theoretical foundations of the audit committees are also discussed.
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Bolodeoku, Ige Omotayo. "Filling the gaps in the legislative framework for audit committees of listed companies in Nigeria." Corporate Ownership and Control 6, no. 2 (2008): 166–78. http://dx.doi.org/10.22495/cocv6i2c1p1.
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This article examines the legal framework in Nigeria for audit committees, identifies and discusses the various gaps in the framework, which, the article argues, may undermine the committees’ effectiveness. The article argues that the Nigerian legal framework, which classifies the audit committee as a committee of the company rather than of the board, mandates shareholders’ representatives on the committee and forbids the committee’s members from receiving remuneration, may create more problems for the committee’s effectiveness. The article proposes reforms of the framework in light of global developments in this area
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MARASCO, CORINNE A. "Committee On Committees." Chemical & Engineering News 85, no. 43 (October 22, 2007): 63. http://dx.doi.org/10.1021/cen-v085n043.p063.
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SYAFIQURRAHMAN, MUHAMMAD, and SRI SURANTA. "PENGARUH KOMITE-KOMITE PENUNJANG DEWAN KOMISARIS TERHADAP TAX PLANNING DENGAN STRUKTUR KEPEMILIKAN KELUARGA SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015)." AKUNTANSI DEWANTARA 4, no. 1 (April 30, 2020): 48–59. http://dx.doi.org/10.26460/ad.v4i1.5391.
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This study aims to determine the influence of committees under the board of commisioners towards tax planning using the structure of family ownership as the moderating variable. Committees under the board of commisioners included in this study are an audit committess, nomination committess or remuneration, risk policy committee, as well as corporate governance policy committee entirely proxied by the size of the committee. The dependet variable, tax planning, is proxied by Tax Retention Rate (TRR); while moderating variables, the ownership structure, was determined by the ratio of family ownership. This study use profitability as control variable and moderating regression analysis is employed to analyzed the data. The sample used 230 manufacture companies listed on the Stock Exchange Year 2011-2015 and used purposive sampling as sampling method. The result in this study are structure of family ownership has no effect on the relationship between the audit committees and profitability toward tax planning, structure of family ownership has positive effect on the relationship between the nomination committess or remuneration toward tax planning, and then structure of family ownership has negative effect on the relationship between the risk policy committee and corporate governance policy toward tax planning
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Martinov-Bennie, Nonna, Dominic S. B. Soh, and Dale Tweedie. "An investigation into the roles, characteristics, expectations and evaluation practices of audit committees." Managerial Auditing Journal 30, no. 8/9 (October 5, 2015): 727–55. http://dx.doi.org/10.1108/maj-05-2015-1186.
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Purpose – This paper aims to investigate how the roles, characteristics, expectations and evaluation practices of audit committees have adapted to regulatory change and what practices are most conducive to effective audit committees. Design/methodology/approach – This paper uses semi-structured interviews with audit committee chairs and chief audit executives. Findings – While new regulation is a primary driver of changes in the roles of audit committees, the audit committee’s role has evolved beyond regulatory requirements. Audit committees are taking a more active role in organisational governance and performance in key areas such as risk management. However, while audit committees have a clear concept of what characteristics committee members require, conceptual frameworks and mechanisms for evaluating the performance of committees and their members remain underdeveloped. Research limitations/implications – The responses of audit committees in Australia to broader regulatory trends suggest that more research is required into how audit committees function in practice, and into developing new frameworks for evaluating the committees’ performance. This paper provides an in-depth exploration of key areas of audit committee performance, and identifies aspects that might be further investigated. Practical implications – The paper identifies key attributes of effective audit committees and especially the characteristics of audit committee members. The paper also identifies a need to improve – and in many cases create – performance evaluation frameworks and mechanisms. Given the international regulatory trend towards greater reliance on audit committees to improve governance, more policy attention is required on developing guidelines and assessment processes that evaluate whether audit committees are fulfilling their legislative mandate in practice. Originality/value – The paper contributes to the relatively new and more specific discussion on reviewing and evaluating the performance of the board and its subcommittees.
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Sutarman, Adang Sutarman, and Surahman Surahman. "OPTIMALISASI PERAN KOMITE SEKOLAH DALAM PERLINDUNGAN GURU DI SMP NEGERI 1 PAMARAYAN KABUPATEN SERANG BANTEN." Tarbawi: Jurnal Keilmuan Manajemen Pendidikan 4, no. 01 (June 30, 2018): 73. http://dx.doi.org/10.32678/tarbawi.v4i01.1772.
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Less optimal role of school committee almost happened in every school, so far society perceive existence of school committee only role in terms of procurement aid of parasarana and education fund. This paper aims to explore the efforts of SMP Negeri 1 Pamarayan in optimizing the role of school committees in the protection of teachers in the implementation of education. The results of the study show that SMP Negeri 1 Pamarayan efforts always coordinate with school committees that are scheduled at least every two months, accommodate and channel the aspirations and initiatives of the community in giving birth to operational policies and educational programs, increasing responsibilities and community participation in the implementation of education, creating atmosphere and transparent, accountable, and democratic conditions. The perceived outcomes relate to teacher protection. The role of school committees in realizing teacher protection can be optimized by scheduling coordination between schools and school committees, all emerging cases can be addressed thanks to the school committee's role without causing a community reaction that harms both parties.
Keywords. Optimization, School Committee, Teacher Protection
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Gao, Huasheng, and Jun Huang. "The Even–Odd Nature of Audit Committees and Corporate Earnings Quality." Journal of Accounting, Auditing & Finance 33, no. 1 (January 28, 2016): 98–122. http://dx.doi.org/10.1177/0148558x15625438.
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We apply voting theory to the context of audit committees and examine how the even–odd nature of audit committees is related to earnings quality. We hypothesize that an audit committee with an odd number of directors can improve the committee’s voting efficiency by better aggregating directors’ information and thus enhance the quality of committee decisions, as compared with an audit committee with an even number of directors. Supporting this implication, we find that an odd audit committee is associated with lower likelihood of financial restatements than an even audit committee, and that this relation is stronger when the committee members have more heterogeneous opinions, hold less equity ownership, are in a smaller audit committee, and face a more entrenched management.
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Raghunandan, K., Dasaratha V. Rama, and William J. Read. "Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing." Accounting Horizons 15, no. 2 (June 1, 2001): 105–18. http://dx.doi.org/10.2308/acch.2001.15.2.105.
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The functioning of corporate audit committees was criticized in recent years by the Treadway Commission, the Public Oversight Board, the Kirk Panel, and the SEC Chairman. In response, the NYSE and NASD sponsored the Blue Ribbon Committee (BRC) on Improving the Effectiveness of Corporate Audit Committees. The BRC Report includes recommendations aimed at strengthening director independence and qualifications, and highlights the role of internal auditors in assisting audit committees in the corporate governance process. Moreover, the first three recommendations of the BRC relate to audit committee composition: absence of inside or “gray” directors, and presence of a member with financial expertise. This study examines the association between audit committee composition and the committee's interaction with internal auditing. Our results, based on responses from chief internal auditors of 114 public companies, indicate that committees comprised solely of independent directors and with at least one member having an accounting or finance background are more likely to (1) have longer meetings with the chief internal auditor; (2) provide private access to the chief internal auditor; and (3) review internal audit proposals and results of internal auditing. These findings provide empirical support for the BRC's recommendations related to audit committee composition.
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Masanyiwa, Zacharia, Berine Magaria, and Nzoja Shauri. "Participation in School Committees in Monitoring Primary School Projects in the Nyang’hwale District in Tanzania." RPJ: Rural Planning Journal 25, no. 1 (July 14, 2023): 21–32. http://dx.doi.org/10.59557/kykk3z52.
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School committees hold a central role in decision making on various issues about the development and delivery of primary education, including the monitoring of school projects. This study examined the participation of school committees in monitoring primary school projects in selected schools in Nyang’hwale District in the Geita Region. Specifically, the study determined the extent of school committee members’ participation in monitoring school projects and examined factors influencing the school committee’s participation in monitoring primary school projects. A purposive sampling technique was used to select 17 primary schools and 136 school committee members and key informants involved in the study. Data were collected through structured interviews using a structured questionnaire, key informant interviews and documentary review, and were analyzed for descriptive statistics, chi-square test and binary logistic regression. Results showed that most of the school committee members participated in project identification and planning, but less in budgeting activities. The main factors that influenced the participation of school committees were their perceived ability to speak up in meetings, their willingness to participate and their source of information. It was concluded that school committees’ participation in monitoring school projects was limited and constrained by gender imbalance. Thus, there is a need for capacity building for school committees to enhance their capacity for their roles and responsibilities.
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Masanja, Cosmas. "Audit Committee and Internal Control Effectiveness in Public Sector Entities." Business Management Review 25, no. 2 (December 31, 2022): 19–37. http://dx.doi.org/10.56279/bmrj.v25i2.2.
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This paper reports the findings of a study that examined the audit committee and internal control effectiveness nexus. The study worked on the assertion that the audit committee of the board enhances internal control effectiveness, which is widely documented and supported, more so in the private sector. As a result, many public sector entities’ governing boards are increasingly establishing such audit committees. Yet, it is unclear to what extent such increase in audit committees contribute to public sector entities’ internal control effectiveness, especially in developing economies. This study, therefore, examined the explanatory power of the audit committee’s characteristics, internal control specific oversight processes, and management support on the effectiveness of internal control of the reporting entity. Data was collected using structured questionnaire administered with key audit committee stakeholders of social security funds in Tanzania. Ordinary Least Square (OLS) was used to multi-regress the investigated independent variables against the dependent variable. Overall, results show that audit committee characteristics, audit committee internal control specific oversight processes and management support to audit committee significantly account for internal control effectiveness. Indeed, internal control specific oversight processes have the most significant positive explanatory power followed by management support to the audit committee and audit committee characteristics, respectively. Scholars, policymakers, audit committees, boards, and managers may use the results of this study to inform strategies and/or interventions aimed to improve audit committee’s contribution to internal control effectiveness.
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Fleming, Thomas R., David L. DeMets, Matthew T. Roe, Janet Wittes, Karim A. Calis, Amit N. Vora, Alan Meisel, et al. "Data monitoring committees: Promoting best practices to address emerging challenges." Clinical Trials 14, no. 2 (February 1, 2017): 115–23. http://dx.doi.org/10.1177/1740774516688915.
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Background and Purpose: Data monitoring committees are responsible for safeguarding the interests of study participants and assuring the integrity and credibility of clinical trials. The independence of data monitoring committees from sponsors and investigators is essential in achieving this mission. Creative approaches are needed to address ongoing and emerging challenges that potentially threaten data monitoring committees’ independence and effectiveness. Methods: An expert panel of representatives from academia, industry and government sponsors, and regulatory agencies discussed these challenges and proposed best practices and operating principles for effective functioning of contemporary data monitoring committees. Results and Conclusions: Prospective data monitoring committee members need better training. Options could include didactic instruction as well as apprenticeships to provide real-world experience. Data monitoring committee members should be protected against legal liability arising from their service. While avoiding breaches in confidentiality of interim data remains a high priority, data monitoring committees should have access to unblinded efficacy and safety data throughout the trial to enable informed judgments about risks and benefits. Because overly rigid procedures can compromise their independence, data monitoring committees should have the flexibility necessary to best fulfill their responsibilities. Data monitoring committee charters should articulate principles that guide the data monitoring committee process rather than list a rigid set of requirements. Data monitoring committees should develop their recommendations by consensus rather than through voting processes. The format for the meetings of the data monitoring committee should maintain the committee’s independence and clearly establish the leadership of the data monitoring committee chair. The independent statistical group at the Statistical Data Analysis Center should have sufficient depth of knowledge about the study at hand and experience with trials in general to ensure that the data monitoring committee has access to timely, reliable, and readily interpretable insights about emerging evidence in the clinical trial. Contracts engaging data monitoring committee members for industry-sponsored trials should have language customized to the unique responsibilities of data monitoring committee members rather than use language appropriate to consultants for product development. Regulatory scientists would benefit from experiencing data monitoring committee service that does not conflict with their regulatory responsibilities.
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Okon, Emmanuel E., and Ngozi J. Udombana. "Developing an Effective Strategy for the Enforcement of the Constitutional Mandate of the Senate Committee on Ethics, Code of Conduct and Public Petitions." Economics, Law and Policy 4, no. 2 (January 4, 2022): p40. http://dx.doi.org/10.22158/elp.v4n2p40.
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The Senate Committee on Ethics, Code of Conduct and Public Petitions (ECCPP) is one of the committees of the Senate of Nigeria’s National Assembly. The Committee was one of the earliest Special committees established under Order XIII of the Senate Standing Orders 2015, as amended (SSO 2015). It is one of the committees through which the Senate conducts legislative investigations in fulfilment of its constitutional and statutory role under section 88 of the 1999 Constitution, as altered. The major challenge of the ECCPP Committee in the exercise of its investigation power is the refusal by some chief executives of government agencies and corporate organisations to honour its invitation. This study finds that among the reasons for this are the absence of ethical prescriptions in the SSO 2015 to guide the conduct of honourable members against unethical conduct that undermine their integrity, and absence of prescribed fine for failure to honour the Committee’s summons. To strengthen the enforcement capacity of the Committee, the study recommends, among others, that members of the Committee eschew unethical tendencies that undermine their integrity and conduct the business of the Committee in a manner that avoids conflicts of interest or its appearances.
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Kropiwnicki, Robert. "The Role of the Committee in the Control Function of the Sejm of the Republic of Poland." Przegląd Politologiczny, no. 3 (October 10, 2023): 87–98. http://dx.doi.org/10.14746/pp.2023.28.3.6.
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The article discusses the role of the committee in the control function of the Sejm of the Republic of Poland. Committees are one of the key bodies of the Sejm. They perform a significant range of work, both legislative and control. The article discusses the competences of parliamentary committees, highlights the importance of the presence of the most important people in the state at their meetings and indicates the possibilities of increasing the effectiveness of the committee’s control activities.
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Czernecka, Wiktoria. "Practical Aspects of the Organization of Ergonomics Committees in the Context of the Quality of Ergonomic Activities Undertaken in Manufacturing Enterprises." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 58, no. 3 (July 17, 2024): 115–28. http://dx.doi.org/10.17951/h.2024.58.3.115-128.
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Theoretical background: In order to systematize ergonomic activities in the enterprise, some of them decide to establish ergonomics committees whose task is to solve problems in this area and also to propose new, often innovative solutions for implementation. The structures of these units often include employees from different departments who have a different view of ergonomics depending on the position they hold. However, the organization of ergonomics committees can cause many problems due to the lack of top-down guidelines for their activities (each company must establish its own rules). In scientific research on the ergonomic aspects of projects, there is a tendency to look for factors that favor the diffusion of ergonomic issues in their implementation. One such factor may be the creation of an ergonomics committee to pursue ergonomic goals. Their activities are not described in detail in the literature (there are no practical guidelines for their functioning), which is why the topic is discussed in this article. Purpose of the article: The main goal of this article is to present propositions for actions that can be taken to systematize the functioning of the ergonomics committees and to link this task with the quality of ergonomics management in manufacturing enterprises. The aim of the article is also to describe, using a practical examples, various aspects of the operation of ergonomics committees and to indicate guidelines for their establishment and activities. Thus, the article aims to fill the research gap in the field of creating ergonomics committees. Research methods: The research used the interview method with participants of ergonomics committees from companies from various industries. The questions were asked in the following groups: organization and functioning of the ergonomics unit in the enterprise and assessment of the effects of the ergonomics team’s activities. The respondents were participants of the ergonomics committees, which was appointed at least 2 years earlier, the industries represented by the respondents are: automotive (2 companies) and furniture production. Data obtained in three selected enterprises (through informal interviews) where such committees operate, as well as a literature review in this area, were used to formulate these suggestions. The results of the undertaken research allowed for the identification of practical aspects of the functioning and organization of the ergonomics committees. This is an innovative area of research due to the fact that few scientific studies describe such units and guidelines for their practical implementation. Main findings: The main result of the undertaken research was to indicate the categories in which the activities of ergonomics committees should be considered and to provide practical guidelines for their activity. These guidelines are presented as structured areas for consideration when establishing an ergonomics committee: (1) establishing the principles of operation and reporting; (2) determining the composition of the committee; (3) determining the scope of activity of the committee; (4) providing appropriate training for committee’s representatives; (5) support for the committee’s activities. The most important conclusion from the undertaken research is the indication that each enterprise must plan the operation of the committee taking into account its internal conditions. The conclusions from the conducted research were supplemented with indications of directions for further research into the conditions for the functioning of ergonomics committees in manufacturing companies.
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Santos, Inês Borges, Inês Pinto, and Ana Isabel Morais. "Audit Committee’s Characteristics and the Cost of Debt." Journal of Intercultural Management 15, no. 1 (March 1, 2023): 66–93. http://dx.doi.org/10.2478/joim-2023-0003.
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Abstract Objective This paper examines the association between audit committee characteristics and the cost of debt, with the aim of gaining new insights on how this corporate governance mechanism contributes to the reduction of debt costs. Methodology Using a sample of FTSE 100 companies listed in 2018 and 2019, our study investigates how audit composition and characteristics, such as financial and industry expertise, gender, tenure and diligence affect audit committees’ oversight role, and therefore the impact on the companies’ level of risk and the cost of debt. Findings The results show that overall audit committee’s characteristics do not impact the corporate cost of debt, except for the gender of the audit committee’s chair. Companies with audit committees managed by a chairwoman experience a lower cost of debt. The results also confirm that external auditors influence the cost of debt. As additional test, we conducted a principal component analysis to construct a corporate governance index of audit committee´s characteristics, and we obtained similar results. Overall, the study results seem to suggest that the cost of debt is more significantly influenced by external auditors than by the characteristics of the audit committee. Value Added This paper contributes to the literature on corporate governance by showing how audit committees characteristics affect the cost of debt. Recommendations This study improves the understanding of the way debtholders may assess audit committee’s characteristics and auditors when assessing companies’ financial risk and the corporate cost of debt.
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Gardner, Kenneth D. "Better Committees Than Committors?" American Journal of Kidney Diseases 21, no. 6 (June 1993): 686–87. http://dx.doi.org/10.1016/s0272-6386(12)80047-3.
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Amirabadi zadeh, Hassan, Mohammad Reza Maleki, Masoud Salehi, and Soudabeh Watankhah. "An Exploration of the Role of Hospital Committees to Enhance Productivity." Global Journal of Health Science 8, no. 3 (August 6, 2015): 199. http://dx.doi.org/10.5539/gjhs.v8n3p199.
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<p>Productivity is the main concern of hospitals as organizations providing health services. As the role of hospital committees is increasing and their productivity and performance improvement is very important, the present study was performed to identify weaknesses and strengths of committee sessions. This analytical-descriptive study was conducted cross- sectional from January to April in 2012. Summary of 405 committee session’s agendas related to 11 kinds of committees in 8 hospitals (out of 23 hospitals) of capital cities in 3 provinces of Sistan and Balouchestan, South Khorasan and Khorasan Razavi in Iran were extracted. Data<strong> </strong>was collected through a form and was analyzed by SPSS16 software using descriptive statistics and variance analysis and content analysis technique. This study showed that the number of hospital committee's sessions holding in 2012 was more than 2011.The differences between public and private hospitals in terms of the following subjects were significant (P-Value < 0.001). In terms of the number of selected policies, participants of the committees, and the duration of the sessions the public hospitals had better conditions. And regarding documentation process, feedback of decisions to personnel and the implementation of the formulated policies in the committees, private hospitals performed better. According to the results of this study, to improve the productivity of hospital committees, it is suggested to motivate senior, tactical and operational managers to appropriately participate in the committees and necessary planning for the committees in advance is mandatory.</p>
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Rabab’ah, Mwafag, Omar Al-Sir, and Ali A. Alzoubi. "The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks." International Business Research 10, no. 11 (October 18, 2017): 175. http://dx.doi.org/10.5539/ibr.v10n11p175.
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This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasing the quality of the financial reports in the Saudi banking at the level of properties as a whole where the (P) probable value was (0.000 ), which is less than 0.05. It represents the functions and duties of the audit committee, the committee's independence in banks, the availability of the accounting and banking experience for the members of the audit committee and the efficiency of the audit committees at banks. The study recommends more emphasis on the diversity of the experiences of the members of the audit team and thus; the committee can performs its functions in a more efficient and effective way.
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Uddin Bhuiyan, Md Borhan, and Ahsan Habib. "Determinants of nomination committee: New Zealand evidence." Corporate Board role duties and composition 7, no. 2 (2011): 54–63. http://dx.doi.org/10.22495/cbv7i2c1art5.
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A sizable volume of corporate governance literature documents that an independent and competent board of directors matter for organizational success. In order to function effectively, board comprises of different sub-committees and the three most common sub-committees are audit committees, compensation committees and nomination committees. Surprisingly, there is a paucity of research in understanding the determinants of nomination committee notwithstanding the importance of an independent nomination committee in board selection process. We contribute to the nomination committee literature by investigating the factors associated with the determination of nomination committees in New Zealand. We find that cross-sectional variation in the firm-specific characteristics affect the existence of nomination committees. This finding casts doubt on the „one-size-fits all‟ approach of corporate governance. Our logistic regression of the nomination committee determinants indicates that firm size, governance regulation and busy directors are positively associated with the existence of nomination committees, whereas firm leverage, controlling shareholders, and director independence are negatively related to the formation of nomination committees.
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Bako Umar, Bashiru, Steven Eric Krauss, Asnarulkhadi Abu Samah, and Jamaliah Abdul Hamid. "Youth Voice in Nigerian School-based Management Committees." International Journal of Education and Literacy Studies 5, no. 1 (January 31, 2017): 86. http://dx.doi.org/10.7575/aiac.ijels.v.5n.1p.86.
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In Nigeria, School-Based Management Committees (SBMCs) aim to provide an opportunity for all stakeholders, particularly the vulnerable groups in the school’s host communities such as young people and women to partake in school governance. Research on the experiences of youth voice in the committees is scant, however, as much of the existing literature on SBMCs focuses on program outcomes. Using qualitative research interviews, observations, and document analysis, this study addressed this gap by exploring how youth participate and express themselves in two SBMCs in Niger State, Nigeria. The findings, which were derived from 19 youth and adult participants, were drawn from SBMC members out of which 12 were youth between the ages 13 and 25, while 7 were adults aged 40 and above. The participants revealed that youth committee members expressed their voice in the committees through participating in a number of committee activities. Specifically, the youth participated in decision-making during meetings, aided in the construction of committee projects, undertook administrative/managerial functions and monitored the committee’s projects. They also participated in revenue generation, planning, school visits and supervision, advocacy, and sensitization campaigns.
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Guðbjartsson, Einar, and Jón Snorri Snorrason. "Umhverfi og starfsemi endurskoðunarnefnda – bakgrunnur nefndarmanna og traust á fjárhagsupplýsingum." Tímarit um viðskipti og efnahagsmál 14, no. 1 (June 30, 2017): 25. http://dx.doi.org/10.24122/tve.a.2017.14.1.2.
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The aim of this paper is to report partial results of a study on the environment and practices of audit committees in Iceland. The findings of two surveys, one from 2012 and the other from 2016, are compared. The paper identifies, among other things, education of committee members, reliance on financial informatin and the emphasis of audit committees. In the Annual Accounts Act, no. 3/2006, it is required for certain legal entities, public interest entities, according to the Act of Auditors, no. 79/2008, to establish an Audit Committee. The purpose of the audit committee is to ensure the high quality and high reliability of financial reporting and financial information. It does not matter whether the reports are for the administrators of the entity or the stakeholders outside the entity. The Annual Accounts Act, no. 3/2006, provides that the board constitute an audit committee. The aim of this paper is to disclosure partition of gender, education of members and changes in trust regarding financial reports according to audit committee’s members. The surveys were done among the leading companies and institutions of Iceland (which fall within the definition of “public interest entities”). The overall view is how audit committee´s issues are handled. This is the first study of its kind, which specifically look at committees in Iceland.
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Gudlavalleti, Anirudh Gaurang, Hugh McGuire, and Mark Rasburn. "Knowledge exchange seminar series – session 4: Patient expert training." IHOPE Journal of Ophthalmology 2 (October 18, 2023): 87–88. http://dx.doi.org/10.25259/ihopejo_19_2023.
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Introduction: A second knowledge exchange seminar series was organised as a part of the collaborative project between NICE International and Indian health outcomes, public health and economics research centre (IHOPE) to develop and implement evidence-based clinical guidelines in India. The training of patient experts as a part of the committee is an important step in any committee’s development. Aim: To describe how IHOPE plans to provide training to patient representatives on its guideline committees. Conclusion: Continuous feedback from patient experts improves their experience of working in guideline committees and helps keep the training provided to all patient experts relevant and current.
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Guo, Pingping. "Audit Committee Disclosure Tone and Corporate Violations in China: Textual Analysis." Mobile Information Systems 2022 (September 13, 2022): 1–11. http://dx.doi.org/10.1155/2022/1547965.
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This study employs text analysis to examine the effect of audit committee reporting, measured by the tone of audit committee disclosures, in predicting the likelihood and frequency of violations. In total, 1,349 companies listed on the Chinese Shanghai Stock Exchange were assessed for this paper from 2014 to 2019. The results suggest that the more active the audit committee’s disclosure tone, the lower the probability and frequency of violations. In addition, the results are robust after controlling for endogenous issues. The further analysis shows that better readability of the text aggravates the negative relationship between the tone of text disclosure and violations. The path analyses show that audit committees predict corporate violations by affecting internal control quality and auditors’ opinions. The results suggest that disclosure of audit committee reporting improves transparency in the activities of audit committees, which plays a positive governance role in indicating corporate violations. Meanwhile, the study provides a reference for further reform of audit committee information disclosure.
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Hurka, Steffen, and Constantin Kaplaner. "Are popular and powerful committees more representative? Evidence from the ninth European Parliament." Research & Politics 7, no. 2 (April 2020): 205316802091445. http://dx.doi.org/10.1177/2053168020914453.
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The standing committees of the European Parliament perform crucial policy-making functions and, accordingly, the question of how they are composed assumes great relevance. Unlike previous studies, which primarily looked at committee assignments from the perspective of individual MEPs, we assess the representativeness of entire committees by comparing their preference distributions with those we find in the plenary on the left/right and pro/anti EU dimension. For our analysis, we combine new data on committee memberships in the ninth European Parliament with data on policy preferences of national parties from the Chapel Hill Expert Survey. In order to assess committee representativeness, we calculate the extent to which the preference distributions of committees and the plenary overlap. We show that committee representativeness is a function of committee popularity and power. Committee popularity provides party groups with a larger pool of applicants to choose from and since popular committees are often also quite large, the formation of representative committees is facilitated. Moreover, the party groups of the European Parliament have stronger incentives to form balanced committee contingents for powerful committees, resulting in higher committee representativeness. However, this latter finding is qualified by two outliers and we only find the hypothesized relationship to hold on the pro/anti EU dimension.
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Mnzava, Bernard. "Does audit committee matter? Evidence from Tanzanian listed firms." Central European Review of Economics and Management 7, no. 2 (June 28, 2023): 15–39. http://dx.doi.org/10.29015/cerem.971.
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Aim: The primary role of audit committees is to provide oversight in the financial reporting, audit process, internal controls and in compliance with regulations and laws. The objective of this paper is to investigate the impact of board audit committees attributes on firm performance. Design/Research methods: Using a sample of firms publicly traded on the Dar es Salaam Stock Exchange (DSE) during 1998–2018; this paper estimated fixed effects regressions to tests the hypotheses developed. Conclusions/findings: The results show that audit committee attributes are positively linked with firm financial performance. Specifically, the findings reveal that audit committee attributes as measured by audit committee meetings, existence of audit committees, audit committee size and audit committee independence have positive impact on corporate performance as measured by return on sales (ROS) and profitability. These findings confirmed that firms having audit committees performed better than those without audit committees. Originality/value of the article: There is scarce research which examines the link between audit committees and firm performance in developing countries. To date, there is no study that has investigated the relationship between audit committee characteristics and firm performance in Tanzania. This paper provides new evidence on the relationship between audit committee attributes and firm performance in Tanzanian environment. Implications of the research: Overall, the findings recommend existence of large independent audit committees which conducts their meetings regularly as it is ideally enhances firm financial performance. Keywords: Audit committee attributes, corporate governance, firm performance, Tanzania JEL: G3, N27
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Ierusalimskiy, Yuriy Yu, and German P. Kharitonov. "The Importance of Secretary's Personality in the Focus of Development of Gubernia Statistical Committees in Post-Reform Period Exemplified in the Activities of V. G. Pirogov in 1867–1907." Herald of an archivist, no. 2 (2022): 358–68. http://dx.doi.org/10.28995/2073-0101-2022-2-358-368.
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The article examines V. G. Pirogov’s activities as secretary of the Kostroma Gubernia Statistical Committee (KGSK), analyses his ideas and proposals for improving methodology for collecting statistical data, as well as quality of statistical information, and characterizes main directions of the committee's work in 1867–1907. Studying Pirogov's biography, his professional qualities and initiatives permits to assess the problem of influence of the secretary's personality on effectiveness of the gubernia statistical committee’s activities. The novelty of the research lies in examining the role of the secretary of the gubernia statistical committee as exemplified in Pirogov, an outstanding figure of the Kostroma land who gave forty years of service to provincial state statistics, and also in attracting previously unpublished archival sources from the fonds of the Russian State Historical Archive (RGIA) and the State Archive of the Kostroma Region (GAKO). The article focuses on the analysis of the KGSK activities carried out on Pirogov’s initiative and aimed at improving the accuracy of data collected by the gubernia statistical committee. This problem remained acute and urgent throughout the period of gubernia statistical committees’ activity. Using the example of the KGSK activities and those of its secretary, the article analyses the main methods used by gubernia statisticians to improve the quality of statistical information: conducting local city censuses; involving parish clergy and independent correspondents in statistical work; introducing mandatory submission of primary forms of statistical observation and references to sources; conducting comprehensive and monographic surveys of certain areas of the region’s statistics. The authors conclude that secretary was a key figure of the guberia statistical committee, and effectiveness of the committee’s work, accuracy and quality of statistical data, and development of optional scientific work depended on his personal qualities, research interests, and hobbies. The results of the study may be used to characterize the activities of gubernia and regional statistical committees in particular regions and those of state statistics bodies of the Russian Empire.
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Krehbiel, Keith, Kenneth A. Shepsle, and Barry R. Weingast. "Why are Congressional Committees Powerful?" American Political Science Review 81, no. 3 (September 1987): 929–45. http://dx.doi.org/10.2307/1962684.
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In “The Institutional Foundations of Committee Power” (this Review, March 1987) Kenneth Shepsle and Barry Weingast made the case that congressional committees are powerful not so much because of members' deference to them as because of the committees' ex post veto, a potential negative committees might deliver, say, at the conference committee stage of lawmaking. But Keith Krehbiel argues that congressional committees have, in fact, never possessed an uncircumventable ex post veto and are very much constrained by their parent chambers. In response, Shepsle and Weingast defend their model of the foundations of committee power.
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Miglani, Seema, and Kamran Ahmed. "Gender diversity on audit committees and its impact on audit fees: evidence from India." Accounting Research Journal 32, no. 4 (November 4, 2019): 568–86. http://dx.doi.org/10.1108/arj-01-2018-0001.
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Purpose The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees. Design/methodology/approach The authors use a sample of 200 listed Indian firms over a four-year period (2011-2014). Ordinary least squares regression is used to assess whether and how the presence of women directors on audit committees affects the fee paid to the external auditor in India. To deal with the self-selection bias, the authors use a two-stage model developed using Heckman’s (1976) method. Findings The results show a significant positive relationship between the presence of a woman financial expert on the audit committee and audit fees after controlling for a number of firm-specific and governance characteristics and potential endogeneity with the propensity-matching score analysis. From the demand-side perspective of audit pricing, the results indicate that women financial experts on audit committees increase the need for assurance provided by external auditors. Using interaction terms, the authors find that women with financial expertise on an audit committee have a stronger association with audit fees as entity becomes more complex. Research limitations/implications The findings suggest that audit committees with women financial experts are likely to demand higher audit quality, ceteris paribus. Practical implications Gender of the financial expert is critical to the audit committee’s effectiveness. The findings of this study have implications for the composition of an audit committee in a firm. Originality/value This study contributes to the extant literature by examining the less-researched topic of the association between the women representation on audit committees and audit fees. It also offers further empirical evidence that will influence the debate on the importance of gender diversity in corporations.
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Wielgosz, Łukasz. "Funkcjonowanie międzypartyjnych porozumień wyborczych w formie koalicyjnych komitetów wyborczych oraz komitetów wyborczych partii w latach 2018–2019." Przegląd Prawa Konstytucyjnego 69, no. 5 (October 31, 2022): 67–79. http://dx.doi.org/10.15804/ppk.2022.05.05.
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Election committees in Poland nominate candidates for elections and organize election campaigns for them. The legislator lists three types of committees that may take part in elections to the Sejm, Senate and the European Parliament: the election committee of a political party, a coalition election committee and an election committee of voters. Of these, the coalition committee is the most complicated formula – to organize it, an agreement between several parties is required. In 2019, Poland saw a consolidation of the political scene – at that time, in the elections to the European Parliament, only six committees put up lists of candidates across the country, while in the elections to the Sejm – only five committees. This was because multi- party electoral agreements formally took part in the elections as party rather than coalition election committees. So is the institution of a coalition election committee still useful?
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Javed, Nayab, and Ra'ana Malik. "Explaining Gender Segregation In Legislative Committees: A Case Of Punjab Assembly (2013-2018)." Pakistan Journal of Gender Studies 21, no. 1 (March 8, 2021): 95–110. http://dx.doi.org/10.46568/pjgs.v21i1.506.
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Legislative committees have the power to take decisions and influence key matters in Legislatures. Women’s descriptive representation is measured through their appointment in various including power/ masculine and low status/feminine committees. This study examines the gender gaps both vertical and horizontal in various parliamentary committees of the Punjab Assembly. The Punjab Assembly has been taken as a case because it is the largest Provincial assembly of Pakistan. The committee system has been taken as a unit of analysis from 2013 to 2018, in order to examine the women’s appointment as heads (horizontal) and member (vertical) in committees. The findings show that the committee allocations are gender-biased; women are over-represented in feminine and low prestigious committees, while under-represented in masculine and power committees. This study suggests, political parties may develop a gender-neutral mechanism for committee allocations.
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Fleming, Thomas R., Susan S. Ellenberg, and David L. DeMets. "Data Monitoring Committees: Current issues." Clinical Trials 15, no. 4 (April 9, 2018): 321–28. http://dx.doi.org/10.1177/1740774518764855.
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Maintaining confidentiality of emerging data and ensuring the independence of Data Monitoring Committees are best practices of considerable importance to the ability of these committees to achieve their mission of safeguarding the interests of study participants and enhancing the integrity and credibility of clinical trials. Even with the wide recognition of these principles, there are circumstances where confidentiality issues remain challenging, controversial or inconsistently addressed. First, consider settings where a clinical trial’s interim data could provide the evidence regulatory authorities require for decisions about marketing approval, yet where such a trial would be continued post-approval to provide more definitive evidence about principal safety and/or efficacy outcomes. In such settings, data informative about the longer term objectives of the trial should remain confidential until pre-specified criteria for trial completion have been met. Second, for those other than Data Monitoring Committee members, access to safety and efficacy outcomes during trial conduct, even when presented as data pooled across treatment arms, should be on a limited “need to know” basis relating to the ability to carry out ethical or scientific responsibilities in the conduct of the trial. Third, Data Monitoring Committee members should have access to unblinded efficacy and safety data throughout the trial to enable timely and informed judgments about risks and benefits. Fourth, it should be recognized that a mediator potentially could be useful in rare settings where the Data Monitoring Committee would have serious ethical or scientific concerns about the sponsor’s dissemination or lack of dissemination of information. Data Monitoring Committee Contract Agreements, Indemnification Agreements and Charters should be developed in a manner to protect Data Monitoring Committee members and their independence, in order to enhance the Data Monitoring Committee’s ability to effectively address their mission.
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Kirema, Florence Karegi, and Simon Njeri Ngacha. "Impact of Constitution Policy of Project Management Committee on Performance of County Government-Funded Boreholes in Igembe North Sub-County." International Journal of Geopolitics and Governance 2, no. 1 (August 23, 2023): 62–69. http://dx.doi.org/10.37284/ijgg.2.1.1385.
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Different oversight and implementation challenges have led to the failure of borehole projects in Meru County in the recent past, hence leading to the sourcing of extra funding and technical expertise to achieve the desired results. This research sought to assess the project Management committee’s effect on the performance of County Government funded boreholes in the Igembe North Sub- County of Meru County. The findings of this research will be of use to stakeholders such as National and devolved governments, NGOs, and other government agencies. In an aspect of the study methodology, a descriptive research design was adopted. The research targeted a population of 181 borehole committee members and a sample size of 100 drawn from 25 borehole committees across the five wards in the Igembe North sub-county. Data was gathered using research questionnaires and interview guides. Data analysis was guided by the use of SPSS for the calculation of frequencies, standard deviations, means as well as percentages. The study established that having and adhering to the constitution, membership of water management experts, the committee being reliable, and the link between the committee and community are moderate contributors to the performance of County Government funded boreholes in Igembe North Sub-County. Regarding the constitutional policy of project management committees, borehole management committees should ensure that they have a defined constitution in place to guide the selection of members and operations effectively. For enhanced outcomes of borehole projects, the study recommends training in advanced water management and monitoring and evaluation. This should be initiated by first developing training manuals for borehole management committees.
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Maula, Faradina Milla, and Shobihatul Fitroh Noviyanti. "Empowering of School Committees: Concrete Steps to Improve The Quality of Education." Al-Tanzim: Jurnal Manajemen Pendidikan Islam 8, no. 2 (June 1, 2024): 689–702. http://dx.doi.org/10.33650/al-tanzim.v8i2.7116.
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This research aims to analyze the importance of school committees' role and strategies in improving education quality. Through comprehensive analysis, this research identifies the role and strategies of school committees in developing school programs and supporting and inhibiting factors in the implementation process. This research uses a qualitative case study type approach. Data was collected through semi-structured interviews, observation and documentation to determine the role and strategies of influential school committees in efforts to improve school quality. The research results illustrate that the school committee plays an active role as a school partner in supporting school quality improvement initiatives. The strategy implemented by the school committee is carried out through continuous evaluation, recommendations, and raising resources to find problems, take corrective action, and optimize available resources. This research highlights that the success of the school committee's role and strategy will be much more optimal and maximal if it is linked to quality improvements that all parties, both internal and external to the school recognize. This research contributes to advancing school quality improvement methods that can be used and developed in madrasah and schools in the future.
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Bredereck, Robert, Andrzej Kaczmarczyk, and Rolf Niedermeier. "Electing Successive Committees: Complexity and Algorithms." Proceedings of the AAAI Conference on Artificial Intelligence 34, no. 02 (April 3, 2020): 1846–53. http://dx.doi.org/10.1609/aaai.v34i02.5552.
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We introduce successive committees elections. The point is that our new model additionally takes into account that “committee members” shall have a short term of office possibly over a consecutive time period (e.g., to limit the influence of elitist power cartels or to keep the social costs of overloading committees as small as possible) but at the same time overly frequent elections are to be avoided (e.g., for the sake of long-term planning). Thus, given voter preferences over a set of candidates, a desired committee size, a number of committees to be elected, and an upper bound on the number of committees that each candidate can participate in, the goal is to find a “best possible” series of committees representing the electorate. We show a sharp complexity dichotomy between computing series of committees of size at most two (mostly in polynomial time) and of committees of size at least three (mostly NP-hard). Depending on the voting rule, however, even for larger committee sizes we can spot some tractable cases.
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Makse, Todd. "The Retention of Expertise and Productivity in State Legislative Committees." State Politics & Policy Quarterly 17, no. 4 (September 25, 2017): 418–40. http://dx.doi.org/10.1177/1532440017731495.
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Legislative committees rely on the expertise and experience of their members, but instability in committee systems threatens the enhancements in productivity associated with specialization. This can occur in two ways, both of which are more common in state legislative committees than they are in Congress. First, membership retention on committees is generally lower, even after accounting for differing levels of legislative turnover across legislatures. Second, many state legislative committee systems undergo reorganization between sessions, changing the policy jurisdictions, and, therefore, the applicability of members’ previously developed expertise. In this article, I examine the consequences of these two sources of committee instability on legislative output in 14 state legislatures. I find that both membership retention and jurisdictional reorganization significantly affect the number of bills processed through committees and the number of bills ultimately enacted. These linkages are also conditioned on several committee and institutional factors, particularly legislative turnover. Last, I find a weaker but discernible effect of membership retention on committees’ propensity to perform their gatekeeping role.
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Brodine, Virginia Warner. "The Day before Yesterday: the Committees for Nuclear and Environmental Information." NEW SOLUTIONS: A Journal of Environmental and Occupational Health Policy 8, no. 1 (May 1998): 17–25. http://dx.doi.org/10.1177/104829119800800104.
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Barry Commoner's leadership in the formation and early years of the Committee for Nuclear Information is described. The Committee's role as a pioneer in providing the public with information on nuclear questions, then the prime environmental issue requiring political action, is outlined. When it changed its name to the Committee for Environmental Information and broadened its scope, the focus continued to be on those environmental issues requiring political decisions. Although both Committees limited themselves to scientific information and did not advocate particular political solutions, they became embroiled in controversies, some of them significant for breaking through barriers of government silence and corporate misinformation.
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Braswell, Mike, Roger B. Daniels, Mark Landis, and Chun-Chia (Amy) Chang. "Characteristics Of Diligent Audit Committees." Journal of Business & Economics Research (JBER) 10, no. 4 (March 23, 2012): 191. http://dx.doi.org/10.19030/jber.v10i4.6895.
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The mounting attention given to audit committees following a series of corporate financial reporting failures has resulted in numerous provisions within Sarbanes Oxley Act (SOX hereafter) of 2002. The SOX addresses aspects of the audit committee, including its authority and composition characteristics, but the requirement for minimum meeting frequency for the audit committee member was absent from the final SOX provision despite the recommendations of regulators. Since audit committee activity, or degree of audit committee diligence, is determined by the audit committee itself, we investigate various firm-level and governance attributes that likely influence audit committees choice to meet more often than anticipated. After analyzing a sample of 2,715 firm-year observations spanning fiscal years 1998-2003, we find that audit committee diligence is positively associated with audit committee attributes such as financial expertise, but negatively association with audit committee tenure, suggesting that efficiency gains are enjoyed by audit committees as they become more familiar with firm-specific reporting issues. We also document positive associations between audit committee diligence and both governance and agency cost variables. Finally, we document a significant increase in audit committee diligence in the years following the implementation of the SOX 2002 provisions.
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Doherty, Alison J., and Albert V. Carron. "Cohesion in Volunteer Sport Executive Committees." Journal of Sport Management 17, no. 2 (April 2003): 116–41. http://dx.doi.org/10.1123/jsm.17.2.116.
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Understanding the experiences of volunteers in amateur sport organizations is critical to their effective management of these nonprofit organizations. The purpose of this study was to explore cohesion in volunteer sport executive committees. Members (n = 117) of sport executive committees or boards completed a questionnaire that assessed perceptions of cohesion, individual satisfaction, effort, intent to quit, committee effectiveness, and a variety of individual (gender, committee, role, tenure) and organizational (committee, size, gender composition, frequency and length of meetings) variables. Task cohesion was found to be stronger than social cohesion. Only committee size was found to be associated with perceptions of cohesiveness; members of smaller committees perceived less social cohesion than members of medium and larger committees. Task and social cohesion predicted volunteer satisfaction and perceived committee effectiveness, while volunteer effort and intent to remain with the committee were predicted by task cohesion. The results are discussed in terms of their implication for theory and practice.
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Smith, Gaye. "ARLIS Committees and Working Parties." Art Libraries Journal 19, no. 3 (1994): 27–35. http://dx.doi.org/10.1017/s0307472200008920.
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From its earliest days ARLIS has carried out its work through committees and working parties: the Education Committee (which has organised conferences and courses since 1972), two standards working parties (which have produced guidelines on standards for art libraries), the Cataloguing and Classification Committee (which ‘was preceded by working parties on the Dewey Decimal Classification system and on the Anglo American Cataloguing Rules) and the Visual Resources Committee. A diagram shows the relationship of committees and working parties to Council. (The ARLIS committees concerned with the national coordination of art library resources, and with international matters, are discussed elsewhere in this issue of the Journal.)
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Elmaghrabi, Mohamed Esmail. "CSR committee attributes and CSR performance: UK evidence." Corporate Governance: The International Journal of Business in Society 21, no. 5 (May 17, 2021): 892–919. http://dx.doi.org/10.1108/cg-01-2020-0036.
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Purpose This study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR controversies.[AQ1] Towards this end, the study also explores the differences between companies with and without CSR committees in terms of these three CSR performance facets. Design/methodology/approach The study uses a sample of financial times stock exchange (FTSE) 100 non-financial companies in 2015–2017. Kruskal-Wallis test is conducted to test the differences in CSR performance in firms with CSR board-level committee, CSR management committee and no committees. Additionally, a regression model is used to explore the attributes of CSR committees that lead to better/less CSR performance and CSR strategy/CSR controversies. A two-stage least squares regression model was used as a robustness check. Findings Firms with board CSR committee have better CSR performance and CSR strategy and lower CSR controversies than both firms with no CSR committees and firms with a CSR management committee. Regression results show that CSR committees that are predominantly consisting of independent board members, chaired by a female director and setting more meetings have better CSR performance. Additionally, CSR committees were found to have lower CSR controversies when having more independent directors and a chair with CSR expertise. CSR strategy was better with the CSR committee represented by a larger group of members. Originality/value This study makes several contributions to the sustainability governance literature and regulatory/guidance interfaces. There is extant literature examining audit committee attributes and their effects on various firm outcomes. The same can be said on the regulations of the audit committee. CSR committees’ composition and benefits are, by far, less regulated and largely under-researched. Hence, this paper is considered an early attempt to explore the CSR performance improvements a CSR committee may bring and the composition that would bring better CSR performance.
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Buscher, Kristin, and Pam Humphrey. "Structures, Practices, and the Impact of Assessment Committees: From Faculty Committee Members’ Viewpoints." Journal of Assessment and Institutional Effectiveness 11, no. 1-2 (October 1, 2021): 52–87. http://dx.doi.org/10.5325/jasseinsteffe.11.1-2.0052.
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ABSTRACT Assessment of student learning continues to be a common practice in higher education. Even though colleges and universities have different systems and processes for assessment, most institutions have assessment committees that oversee the practice of assessment. This qualitative case study explored the structures, practices, and impact of these committees from faculty committee members’ viewpoints. Eleven faculty committee members from three Midwestern institutions were interviewed to learn more about their experiences serving on their assessment committee. Committee documents were also reviewed and analyzed to triangulate the data collected through the interviews. We share recommendations for assessment committees that can be implemented to improve their practices.
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Hayes, Gregory J. "Ethics Committees: Group Process Concerns and the Need for Research." Cambridge Quarterly of Healthcare Ethics 4, no. 1 (1995): 83–91. http://dx.doi.org/10.1017/s0963180100005697.
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Few ethics committees were in place when the New Jersey Supreme Court announced its ruling on the Quinlan case in 1976. Today, the vast majority of hospitals have formed ethics committees and their use in nursing homes and other healthcare facilities is growing. Given the increasing commitment to the use of ethics committees and their increasing influence on healthcare decision making, the careful evaluation of committee performance should be a high priority. Yet to date ethics committees appear to have undergone relatively little scrutiny. While professional articles on ethics committees do appear and at least one journal (CQ) sets aside a regular section for the discussion of “Ethics Committees at Work” articles to date have primarily been limited to essays, philosophical inquiries, reports, case studies, and, occasionally, surveys. The use of more structured research methodologies has been lacking. As a result, it is not yet clear, for example, what characteristics describe the best functioning ethics committee. Indeed, what constitutes best functioning lacks careful definition as well. Committee impact on medical decision making and patient outcomes, while discussed, has not been systematically measured and analyzed.
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Lord, Mimi. "University Endowment Committees, Modern Portfolio Theory and Performance." Journal of Risk and Financial Management 13, no. 9 (September 3, 2020): 198. http://dx.doi.org/10.3390/jrfm13090198.
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University endowments with broad portfolio diversification have been correlated with performance, but committees’ decision-making process has received relatively little attention. This study is unique in postulating that the committee’s learning commitment and open-mindedness are significant contributors to a decision process that is based on the principles of Modern Portfolio Theory (or, simply, Portfolio Theory). The use of Portfolio Theory as a decision-making framework leads to greater portfolio diversification, which, in turn, leads to higher risk-adjusted returns. This study also demonstrates that greater committee expertise across multiple asset classes contributes to more diversified portfolios.
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Jones, Bryan D., Frank R. Baumgartner, and Jeffery C. Talbert. "The Destruction of Issue Monopolies in Congress." American Political Science Review 87, no. 3 (September 1993): 657–71. http://dx.doi.org/10.2307/2938742.
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Scholars studying congressional committees have noted the potential for members to seek membership on particular committees, leading to bias. Underpinning this line of scholarship is what might be termed a theory of comparative committee statics, characterized by a cross-sectional empirical approach. We present a new approach that focuses on the dynamics of jurisdictional control. By following a series of issues through the committee hearing process, we show that there is indeed significant issue bias in particular committee venues. However, we also find that new committees often claim jurisdiction over issues as they are redefined in the political process. The degree of jurisdictional monopoly enjoyed by different committees has been overlooked in the literature on this topic in spite of its importance in determining the nature of representation of interests in Congress.
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Ekumankama, Ogbuagu, and Chibuike Uche. "Audit committees in Nigeria." Corporate Ownership and Control 6, no. 3 (2009): 117–25. http://dx.doi.org/10.22495/cocv6i3p11.
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A new requirement in the Nigerian Companies and Allied Matters Act (CAMA) of 1990 is the introduction of audit committees as an additional layer of control and certification in the bid to make annual accounts of public corporations more acceptable and reliable. This paper reviews the law and practice of audit committees in Nigeria. It argues that for audit committees to become more useful in the Nigerian context there is need for changes to be made in both its law and practice. Key areas of concern include the need to: determine and codify the qualification for membership of the committee given its technical nature; allow appropriate remuneration for committee members, and; the determination of appropriate membership tenure for such committees. The above review is necessary if audit committees are to be in a position to effectively perform their oversight functions aimed at improving the quality and information content of corporate financial reports.
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Sahyoun, Najib, and Michel Magnan. "The association between voluntary disclosure in audit committee reports and banks’ earnings management." Managerial Auditing Journal 35, no. 6 (May 23, 2020): 795–817. http://dx.doi.org/10.1108/maj-05-2019-2279.
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Purpose This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management. Design/methodology/approach The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance organizations’ reports that analyzed audit committee disclosures. Multivariate regression analyzes are used in this paper. Findings Descriptive statistics reveal that the level of VD in audit committee reports did not increase significantly from 2006 to 2015. Multivariate analyzes indicate that whenever banks’ level of earnings management is high, audit committees increase the extent of their VDs in their reports. The authors infer from this finding that audit committees are using VDs as a vehicle for impression management. Originality/value This paper sheds light onto the motives behind audit committees’ VDs. The evidence, which is consistent with impression management by audit committees in their report, also provides further background to the Securities and Exchange Commission’s recent initiative to enhance VDs in the audit committee report.
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Akwenye, Ndeshipewa Johanna, Tia Chata, and Olumide Henrie Benedict. "Establishment of audit committees in government ministries of a developing country." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 274–81. http://dx.doi.org/10.22495/rgcv6i4c2art5.
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The underlying study to this paper attempts to establish to what extent audit committees in government ministries in Namibia have been established as a requirement for enhanced quality of service delivery and accountability to taxpayers A qualitative approach was followed, where questionnaires or an interviews were conducted with accounting officers in government ministries. Content and thematic analyses were used to formulate narratives based on the understanding of similarities and differences in respondents’ experiences, views and perceptions. The study shows that from the 17 ministries that responded, only 2 ministries have established audit committees. Confirmatory, there is currently no legislature that makes it mandatory for government ministries in Namibia to establish audit committees within their respective constituencies. There are no formal audit committee terms and references or an audit committee charters are in place. Government ministries in Namibia seem to not have adopted best national and international governance practices with respect to the establishment of audit committees within their ministries. There is a need for a clear guidance as to how audit committees must be established; the composition of the committee members, the terms of office of committee members and remuneration, to mention a few.
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Windram, Brian, and Jihe Song. "Non-executive directors and the changing nature of audit committees: Evidence from UK audit committee chairmen." Corporate Ownership and Control 1, no. 3 (2004): 108–15. http://dx.doi.org/10.22495/cocv1i3p10.
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In this paper we provide a descriptive summary of a postal survey of FT 500 UK company audit committee chairman on the operations of UK audit committees. The survey represents an “insider view” of the activities of audit committees and the characteristics of non-executive directors and contributes to the continuing debate on corporate governance reforms. In particular we report on company boards and their composition, audit committee chairman and their outside directorships, financial literacy and remuneration and various aspects of audit committee activity. Our survey shows that UK audit committees and corporate boards have undergone many changes in the last decade since the last comprehensive survey reported in Collier (1992). Our study on the current level of activity within major UK corporate audit committees deepens understanding of the roles and characteristics of non-executive directors and the operation of UK audit committees. In particular our survey shows that there is a significant shift in audit committee activities from the traditional financial reporting role to a greater focus on internal control and risk management. Independence is overwhelmingly seen as the most significant attribute of an audit committee member. Lack of time is perceived to be the greatest impediment to audit committee effectiveness but pressure from executives and an unclear remit are surprisingly prevalent problems even after ten years of corporate governance reforms.
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Herwan, Herwan, Aswandi Aswandi, and M. Chiar. "The Role of School Committee in Supporting The Fulfillment of Education Facilities and Infrastructure." JETL (Journal Of Education, Teaching and Learning) 3, no. 2 (September 1, 2018): 282. http://dx.doi.org/10.26737/jetl.v3i2.763.
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<p>This study aims to determine the role of school committees in supporting the fulfillment of educational infrastructure facilities at State Vocational High School 1 Teluk Keramat (SMKN 1 Teluk Keramat) by identifying and describing the role and involvement and form of support provided and the factors that influence it. This research uses qualitative descriptive approach. the results of the research that has been done are 1) School Committee SMKN 1 Teluk Keramat has performed its role as an advisory agency, as a supporter agency, as a controlling agency, and as mediator agency; 2) Supporting factors for the school committee include a) Good collaboration of schools; b) Authority granted by the school to the school committee in carrying out its duties; c) Compulsory responsibility of completing the compulsory education of 12 years of learners; d) To carry out the mandate of the Law on National Education System Number 20 of 2003 and Permendikbud Number 75 concerning School Committees; 3) Inhibiting factors for school committees are a) Lack of coordination between schools and school committees; b) Be more concerned with personal matters than school committee duties; c) lack of awards earned as school committees; d) Ineffective committee managers due to the distance from schools; 4) Not all school committee members are actively involved.</p>
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Keisu, Britt-Inger. "Kraftfulla bett eller tandlösa råd?" Tidskrift för genusvetenskap 33, no. 1-2 (June 13, 2022): 95–115. http://dx.doi.org/10.55870/tgv.v33i1-2.3490.
Full textAbstract:
Academic institutions are expected to design and undertake equality work within their organizations. A common way of organizing this work is through committees with a consultative mandate in relation to the university principal and management board. The purpose of this article is to analyse meeting protocols from gender equality committees as well as from social and ethnic equality committees and to address, from a gender and organizational theory perspective, how the members of these committees perceive the interventions considered. The main research questions are: are there differences between committees dealing with gender, social and ethnic equality and/or among the committee members´ experiences of the committee work? On what feminist assumptions do the proposed interventions rest? Do the interventions open the way for changing power relations and what are their limitations? Data collection took place at two Swedish universities where interviews were conducted with 22 committee members, and 80 meeting protocols stretching over a four year time period were scrutinized. The results show that the gender equality committees are more established than the committees dealing with social and ethnic equality. The work of the committees is to a large extent focused on internal activities such as information dissemination and discussions concerning how to organize their work. The external interventions designed to effect change are first and foremost of a strategic or educational character. Committee members express uncertainty about the success of their work with these interventions. Such interventions are presumably of great importance but are not designed in a comprehensive way. These interventions are unlikely to pose a significant challenge to existing power relations since they do not address the conditions and factors that sustain these structures in the first place.