LEADER 03027nam 2200601Ia 450 001 9910449966803321 005 20200520144314.0 010 $a1-280-51468-X 010 $a9786610514687 010 $a1-84544-209-1 035 $a(CKB)1000000000024435 035 $a(EBL)289832 035 $a(OCoLC)70734588 035 $a(SSID)ssj0000465930 035 $a(PQKBManifestationID)11337266 035 $a(PQKBTitleCode)TC0000465930 035 $a(PQKBWorkID)10457996 035 $a(PQKB)10201501 035 $a(MiAaPQ)EBC289832 035 $a(Au-PeEL)EBL289832 035 $a(CaPaEBR)ebr10067116 035 $a(CaONFJC)MIL51468 035 $a(EXLCZ)991000000000024435 100 $a20011019d2004 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aImproving audit effectiveness$b[electronic resource] /$fEditor, Gerald Vinten 210 $aBradford, England $cEmerald Group Publishing$dc2004 215 $a1 online resource (148 p.) 225 1 $aManagerial Auditing Journal. No. 7 ;$vVol. 19 300 $aDescription based upon print version of record. 311 $a1-84544-045-5 327 $aCONTENTS; EDITORIAL ADVISORY BOARD; Abstracts and keywords; A study of the audit committees' functioning in Bahrain Empirical findings; A quality self-assessment model; The ability of analytical procedures to signal transaction errors; International knowledge, skills, and abilities of auditors/accountants Evidence from recent competency studies; Audit expectation gap The case of Malaysia; Environmental management and auditing systems The reality of environmental self-regulation; An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector 327 $aAntecedents and consequences of organizational commitment to accounting organizationsFactors contributing to auditor-change decisions in Malta; News items 330 $aAudit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on the Bahrain stock exchange. Data were collected from questionnaires from companies and the audit firms. The study primarily focuses on the extent to which companies in Bahrain have been following the standard recommendations and guidelines provided by the blue ribbon committee (BRC). Size, type of auditors and industry type influence the establishment of ACs in Bahrain. The establishment of ACs have been slow yet, most 410 0$aManagerial auditing journal ;$vv. 19, no. 7. 606 $aAuditing 606 $aAccounting 608 $aElectronic books. 615 0$aAuditing. 615 0$aAccounting. 676 $a657 701 $aVinten$b Gerald$0631135 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910449966803321 996 $aImproving audit effectiveness$92144036 997 $aUNINA