This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
Birkett, Brenda S.
"Recent history of corporate audit committees,"
Accounting Historians Journal: Vol. 13
, Article 9.
Available at: https://egrove.olemiss.edu/aah_journal/vol13/iss2/9