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Problem Directors on the Audit Committee and Financial Reporting Quality
16 references·6 citing·32 second hop
Problem Directors on the Audit Committee and Financial Reporting Quality (2014)Problem Directors on the Audit Committee …Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Separation of Ownership and Control (1983)Separation of Ownership and C…Specification Tests in Econometrics (1978)Specification Tests in Econom…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy (2022)Does the CEO’s financial and …The impact of audit committee on real earnings management: Evidence from Netherlands (2020)The impact of audit committee…The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange (2019)The relationship between audi…How do restatements affect outside directors and boards? A review of the literature (2019)How do restatements affect ou…“Problem” directors and audit fees (2019)“Problem” directors and audit…The link between audit committees, corporate governance quality and firm performance: A literature review (2017)The link between audit commit…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1978Specification Tests in Econometrics18,788 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003

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Earnings management and corporate governance: the role of the board and the audit committee
2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • Cited by

    • 2017The link between audit committees, corporate governance quality and firm performance: A literature review41 cited
    • 2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
    • 2020The impact of audit committee on real earnings management: Evidence from Netherlands32 cited
    • 2019How do restatements affect outside directors and boards? A review of the literature31 cited
    • 2019The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange22 cited
    • 2019“Problem” directors and audit fees21 cited