Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?
综述2010-2020年审计委员会研究，构建了涵盖输入、过程和输出的概念框架，并指出未来应关注多样性、忙碌度、远程工作、新技术等未充分研究的领域，为学者提供具体研究问题。
SUMMARY Audit committees (ACs) are a topic of significant research interest, with numerous studies published each year. We synthesize AC findings from articles published between 2010 and 2020 to develop a conceptual framework encompassing AC inputs, processes, and outputs. We then provide new insights related to AC characteristics, AC relationships, the AC environment, and AC oversight processes. We encourage future research addressing underexamined AC characteristics (e.g., diversity, busyness, and tenure); AC relationships, environment, and processes; and outcomes related to internal audit and internal controls. We also encourage researchers to focus on four contemporary AC issues (remote work; new technologies and cybersecurity; environmental, social, and governance (ESG) and climate; and AC workload) and to embrace diverse research methods and theories. We provide numerous specific research questions to guide future research toward advancing our understanding of ACs and their impact on corporate governance.