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AUDIT COMMITTEES IN WEST INDIAN STATES

Anthony R. Bowrin

DOI: 10.22495/cbv3i1art3

Abstract

This study describes the regulatory framework governing audit committees (AC) of publicly traded companies in the West Indies and examines the extent to which the provisions of these AC regulations are similar to the International Federation of Accountants guidelines for AC. Also, it examines the actual AC policies of publicly traded West Indian firms and determines whether they vary systematically with industry affiliation or firm size. The sample comprised companies traded on Barbados, Jamaica Stock Exchange, and Trinidad and Tobago Stock Exchanges in 2002. Larger companies and those in the financial industry provided better audit committee disclosures than their smaller counterparts and those in non-financial industries.

Keywords: Audit Committee, Corporate Governance, West Indies

How to cite this paper: Bowrin, A. R. (2007). Audit committees in West Indian states. Corporate Board: role, duties and composition, 3(1), 18-33. http://doi.org/10.22495/cbv3i1art3

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