学术论文

      Agency Problem and the Role of Audit Committee: Implications for Corporate Sector in Bangladesh

      <em><span style="font-family: ";Times New Roman";; font-size: 10pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-ansi-language: EN-US; mso-bidi-language: AR-SA;">This paper is an attempt to identify various agency relationships that may exist in the economic & business life & the related problems that may arise due to such relationships. Corporate governance is a burning issue now a day. We have witnessed a paradigm shift in the corporate governance practices in different countries where audit committee has been addressed and accepted as a striking force. Likely, audit committees in the corporate sector in </span><span style="font-family: ";Times New Roman";; font-size: 10pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-ansi-language: EN-US; mso-bidi-language: AR-SA;">Bangladesh</span><span style="font-family: ";Times New Roman";; font-size: 10pt; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: EN-US; mso-ansi-language: EN-US; mso-bidi-language: AR-SA;"> have a formidable challenge of effectively overseeing the company’s financial reporting process in a dramatically changed but improperly regulated or unregulated corporate governance environment. It is also an effort to make a relationship between mitigating the agency problem and the role of audit committee in this respect. </span></em>
      作者: Sumon Bhattacharjee
      期刊: International Journal of Economics and Finance
      年,卷(期): 2009, 2(3)