volume 31, issue 8/9, P848-870 2016
DOI: 10.1108/maj-12-2015-1285
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Karim Hegazy, Anne Stafford

Abstract: Purpose This paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector settings, namely, foundation trusts (FTs) and local authorities (LAs). Design/methodology/approach The paper is exploratory and explanatory in nature and uses a qualitative case study approach framed in institutional theory. It is based on semi-structured interviews with AC chairs, external and internal auditors and finance direct…

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