Skip to main content

Legal Update

US Audit Committees and Capital Allocation Strategies

22 June 2015
Mayer Brown Legal Update
Given the financial sophistication and independence of their members, Audit Committees can be seen as logical corporate governance bodies to initially address the increasing pressures on Board of Directors oversight of capital allocation that are resulting from heightened shareholder activism, growing desires by institutional investors for substantial capital returns to shareholders, and current academic and business school focus on capital efficiency. This Legal Update discusses the need for Boards of public companies, and potentially their Audit Committees, to focus on capital allocation strategies in response to the growing influence and pressure from activists and institutional investors.


  • John P. Berkery
    T +1 212 506 2552
  • Edward S. Best
    T +1 312 701 7100
  • Philip O. Brandes
    T +1 212 506 2558
  • James B. Carlson
    T +1 212 506 2515
  • Michael L. Hermsen
    T +1 312 701 7960
  • Brian J. Massengill
    T +1 312 701 7268
  • Philip J. Niehoff
    T +1 312 701 7843
  • L. Kevin Sheridan Jr.
    T +1 212 506 2233
  • Frederick B. Thomas
    T +1 312 701 7035
The Build a Report feature requires the use of cookies to function properly. Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently. If you do not accept cookies, this function will not work. For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.