Manager Attributes, Firm Characteristics, and Audit Committee Independence: Evidence from the Canadian Context

To improve the information quality and defend investors’ interests, current challenge is no longer only to set up an audit committee, but also ensure its independence. Nevertheless, this independence not always guaranteed it depends on several factors. The study aims identify determinants of committee We factors linked manager attributes firm characteristics. empirical drawn a sample Canadian firms over period five years. results show that negatively related size board directors presence within remuneration committee. Furthermore, seems be positively existence intangible assets.