Professional Accounting Qualifications of Audit Committee Membership: Implications for Curriculum and Learning

By Christopher Kelly and Bill Dimovski.

Published by The Learner Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

A useful attribute of the audit committee is to have accounting financial experts on that committee of the Board. Defond, Haan and Hu (2005) argue there is a positive market reaction to the appointment of such experts. This study analyses how many qualified accountants there are on the Boards of Australia’s largest companies. The study finds that, while many Boards have at least one qualified financial accountant on their audit committee, the great majority of members are not qualified accountants. The paper considers whether this paucity of professionally qualified accountants on audit committees has any implications for the curriculum development and learning objectives of corporate governance and related topic areas within the disciplines of accounting and auditing in undergraduate and graduate professional accounting programs within the international tertiary education sector?

Keywords: Audit Committees, Accounting Qualifications, Boards of Directors

The International Journal of Learning, Volume 14, Issue 3, pp.97-102. Article: Print (Spiral Bound). Article: Electronic (PDF File; 484.321KB).

Christopher Kelly

Deputy Dean, Faculty of Business and Law, Deakin University, Waurn Ponds, Victoria, Australia

Chris is a Senior Lecturer in the Faculty of Business and Law and is presently the Deputy Dean of the Faculty, a position he has held since January 2005. Chris commenced his academic career in 1970 as a staff member of the Gordon Institute of Technology and he has recently completed 37 years of service with Deakin University. He researches in the areas of auditing, accounting and corporate governance.

Dr. Bill Dimovski

Senior Lecturer, School of Accounting, Economics and Finance, Deakin University, Waurn Ponds, Victoria, Australia


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