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AUDIT COMMITTEES IN LISTED COMPANIES: AN INTERNATIONAL COMPARISON OF COMPOSITION AND MEETINGS
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Esmée Van Gansbeke, Patricia Everaert 
, Gerrit Sarens , Ignace De Beelde
Abstract
This paper compares the number of audit committee (AC) members, meeting frequency and the presence of internal auditors at AC meetings of listed companies according to their country of domicile. We consider the USA, the UK, the Netherlands, France and Belgium. Hypotheses are developed based on differences in corporate governance codes. Data are gathered from annual reports of 100 listed companies in these countries. Our results indicate fewer AC members in the Netherlands, and a higher frequency of AC meetings in the UK and Belgium, countries where corporate governance codes do not proscribe a minimum number of meetings. The presence of an internal auditor at AC meetings was, on average, highest for firms listed in the USA.
Keywords: Audit Committee, Audit Committee Members, Audit Committee Meetings, Internal Auditor, Corporate Governance
How to cite this paper: Gansbeke, E. V., Everaert, P., Sarens, G., & De Beelde, I. (2008). Audit committees in listed companies: an international comparison of composition and meetings. Corporate Ownership & Control, 5(3), 75-85. https://doi.org/10.22495/cocv5i3p9
