Damitio, James WKintzele, PhilipKwiatkowski, Vernon2024-04-262014-02-072014-01-01https://hdl.handle.net/20.500.14394/30962Corporate governance is a common topic for discussion both among public companies and in graduate schools of business. A well functioning corporate audit committee is an essential part of good corporate governance. This article describes the evolution, duties, and composition of audit committees over the past thirty five years. It also provides a comparison of the basic audit committee policies and procedures of the top restaurant companies with those of lodging companies.Hotel Company Corporate GovernanceCorporate governanceaudit committeeshotel audit compliancerefereed