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The Determinants of Audit Committee Independence and Activity: Evidence from the UK
16 references·16 citing·43 second hopsampled
The Determinants of Audit Committee Independence and Activity: Evidence from the UK (2011)The Determinants of Audit Committee Indep…The determinants of corporate board size and composition: An empirical analysis (2007)The determinants of corporate…Relation between external audit fees, audit committee characteristics and internal audit (2006)Relation between external aud…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The effects of audit committee activity and independence on corporate fraud (2000)The effects of audit committe…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Equity Valuation and Negative Earnings: The Role of Book Value of Equity (1999)Equity Valuation and Negative…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth (1996)The Articulation of Price-Ear…Enhancing Audit Committee Effectiveness (1996)Enhancing Audit Committee Eff…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The use of audit committees for monitoring (1994)The use of audit committees f…The effects of board size and diversity on strategic change (1994)The effects of board size and…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Board composition, ownership structure and financial distress: insights from UK FTSE 350 (2022)Board composition, ownership …Examining the extent of and determinants for sustainability assurance quality: The role of audit committees (2021)Examining the extent of and d…Audit committee diversity and corporate scandals: evidence from the UK (2021)Audit committee diversity and…Audit committee characteristics and bank performance: evidence from India (2021)Audit committee characteristi…Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process (2020)Audit Committee Members’ Repu…Classifying internal audit quality using textual analysis: the case of auditor selection (2019)Classifying internal audit qu…The Effect of Audit Committee Characteristics on Financial Restatements in Malaysia (2018)The Effect of Audit Committee…Oversight of audit quality in the UK: insights into audit committee conduct (2017)Oversight of audit quality in…Does audit committee substitute or complement other corporate governance mechanisms (2017)Does audit committee substitu…The Role of Audit Committee in Corporate Governance: Descriptive Study (2014)The Role of Audit Committee i…Impact of Corporate Governance on the Performance of Commercial Banks in Zimbabwe (2014)Impact of Corporate Governanc…Boundary spanning and gatekeeping roles of UK audit committees (2014)Boundary spanning and gatekee…Understanding the Determinants of RiskMetrics/ISS Ratings of the Quality of UK Companies' Corporate Governance Practice (2012)Understanding the Determinant…Determinants of audit committee meeting frequency: evidence from Chinese listed companies (2012)Determinants of audit committ…Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act (2012)Audit Committees and Internal…“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms (2012)“Good” corporate governance a…Auditor size and audit quality (1981)Limited-dependent and qualitative variables in econometrics (1983)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)Accounting earnings and cash flows as measures of firm performance (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The information content of losses (1995)Does EVA® beat earnings? Evidence on associations with stock returns and firm values (1997)Perspectives on Recent Capital Market Research (2002)The value relevance of environmental performance (2005)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)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Size and Composition of Corporate Boards of Directors: The Organization and its Environment (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Boards of Directors: A Review and Research Agenda (1996)Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups (1996)A Multi‐Dimensional Framework of Organizational Innovation: A Systematic Review of the Literature (2009)External Control of Organizations: Resource Dependence Perspective (2011)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Agency Problems and the Theory of the Firm (1980)The Association between Audit Committee Characteristics and Audit Fees (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit Quality: Insights from the Academic Literature (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Endogeneity and the dynamics of internal corporate governance (2012)Financial accounting information and corporate governance (2001)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2007The determinants of corporate board size and composition: An empirical analysis1,726 cited
  • 1994The effects of board size and diversity on strategic change1,258 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2000The effects of audit committee activity and independence on corporate fraud635 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
  • 1996The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth

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405 cited
  • 1996Enhancing Audit Committee Effectiveness374 cited
  • Cited by

    • 2021Examining the extent of and determinants for sustainability assurance quality: The role of audit committees109 cited
    • 2021Audit committee diversity and corporate scandals: evidence from the UK57 cited
    • 2012Determinants of audit committee meeting frequency: evidence from Chinese listed companies57 cited
    • 2019Classifying internal audit quality using textual analysis: the case of auditor selection55 cited
    • 2014Impact of Corporate Governance on the Performance of Commercial Banks in Zimbabwe54 cited
    • 2021Audit committee characteristics and bank performance: evidence from India49 cited
    • 2022Board composition, ownership structure and financial distress: insights from UK FTSE 35041 cited
    • 2012Understanding the Determinants of RiskMetrics/ISS Ratings of the Quality of UK Companies' Corporate Governance Practice41 cited
    • 2012“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms39 cited
    • 2018The Effect of Audit Committee Characteristics on Financial Restatements in Malaysia38 cited
    • 2017Does audit committee substitute or complement other corporate governance mechanisms37 cited
    • 2020Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process37 cited
    • 2014The Role of Audit Committee in Corporate Governance: Descriptive Study32 cited
    • 2017Oversight of audit quality in the UK: insights into audit committee conduct30 cited
    • 2014Boundary spanning and gatekeeping roles of UK audit committees29 cited
    • 2012Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act25 cited