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Audit Committees in Germany — Theoretical Reasoning and Empirical Evidence
16 references·6 citing·38 second hop
Audit Committees in Germany — Theoretical Reasoning and Empirical Evidence (2005)Audit Committees in Germany — Theoretical…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Economic Determinants of Audit Committee Independence (2002)Economic Determinants of Audi…Corporate Governance and the Audit Process* (2002)Corporate Governance and the …Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…Audit committee activity and agency costs (1999)Audit committee activity and …Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…The use of audit committees for monitoring (1994)The use of audit committees f…The incentives for voluntary audit committee formation (1990)The incentives for voluntary …Voluntary formation of corporate audit committees among NASDAQ firms (1989)Voluntary formation of corpor…Positive Accounting Theory (1985)Positive Accounting TheoryThe Auditor As an Economic Agent (1982)The Auditor As an Economic Ag…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management (2023)Codetermination and aggressiv…Audit quality and classification shifting: evidence from UK and Germany (2023)Audit quality and classificat…The role of audit committee chair tenure—A German perspective (2021)The role of audit committee c…The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees (2020)The Time Dependence of Audit …Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study (2012)Spotlight on the Design of Eu…In the name of trust: Some thoughts about trust, audit quality and audit regulation in Europe (2007)In the name of trust: Some th…Auditor size and audit quality (1981)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Agency Problems and the Theory of the Firm (1980)Board Composition: Balancing Family Influence in S&P 500 Firms (2004)Greenmail: A Study of Board Performance in Corporate Governance (1987)Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Auditor Selection and Audit Committee Characteristics (2000)The effects of audit committee activity and independence on corporate fraud (2000)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)Audit Research after Sarbanes-Oxley (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 2002Corporate Governance and the Audit Process*688 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2002Economic Determinants of Audit Committee Independence624 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 1989Voluntary formation of corporate audit committees among NASDAQ firms364 cited
  • 1982The Auditor As an Economic Agent293 cited
  • 1999Audit committee activity and agency costs

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282 cited
  • 1990The incentives for voluntary audit committee formation264 cited
  • Cited by

    • 2012Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study26 cited
    • 2023Audit quality and classification shifting: evidence from UK and Germany24 cited
    • 2023Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management20 cited
    • 2020The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees19 cited
    • 2021The role of audit committee chair tenure—A German perspective18 cited
    • 2007In the name of trust: Some thoughts about trust, audit quality and audit regulation in Europe16 cited