Developments and Trends in the Composition of Audit Committees on the SIX Swiss Exchange (2012 vs. 2007)
Journal
Audit Committee News
Type
newspaper article
Date Issued
2014-01-05
Author(s)
Abstract (De)
The role of the audit committee (AC) is becoming increasingly important because of changes of corporate governance rules and best practices. As the risk to be sanctioned by the regulator and the complexity of the accounting standards is increasing, it is of interest to evaluate to which extent the board composition has changed over the years in both the large and mid-market capitalisation companies listed on the SIX Swiss Exchange.
http://www.kpmg.com/CH/de/auditcommittee/newsletter/Documents/pub-20131220-ac-news-44-de.pdf
http://www.kpmg.com/CH/de/auditcommittee/newsletter/Documents/pub-20131220-ac-news-44-de.pdf
Language
German
Keywords
Audit committee
SIX Swiss Exchange
HSG Classification
contribution to practical use / society
HSG Profile Area
SoM - Business Innovation
Refereed
No
Publisher
KPMG AG
Publisher place
Zürich
Number
44
Start page
15
End page
21
Pages
7
Subject(s)
Division(s)
Eprints ID
230931