Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Audit committee effectiveness: informal processes and behavioural effects

16 references·16 citing·41 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1989Frameworks of Power2,333 cited
2004Audit Committee Characteristics and Restatements1,666 cited
2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
2003Auditing and the production of legitimacy807 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
1994The use of audit committees for monitoring631 cited
2002Economic Determinants of Audit Committee Independence624 cited
2000Auditor Selection and Audit Committee Characteristics586 cited
1995Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking473 cited
2005Audit Committees and Quarterly Earnings Management414 cited
1984The Relationships Among Beliefs, Organizational Position, and Whistle-Blowing Status: A Discriminant Analysis391 cited
2000The dynamics of accounting change Inter‐play between new practices, routines, institutions, power and politics

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

373 cited

1989Voluntary formation of corporate audit committees among NASDAQ firms364 cited

Cited by

2016Board gender diversity and sustainability reporting quality502 cited
2018Credibility of sustainability reports: The contribution of audit committees307 cited
2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited
2014Audit Committee Characteristics and Audit Report Lag280 cited
2011The internal audit function279 cited
2017The impact of audit committee expertise on audit quality: Evidence from UK audit fees260 cited
2010Internal audit independence and objectivity: emerging research opportunities251 cited
2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited
2009Internal audit: A comfort provider to the audit committee212 cited
2022The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic198 cited
2008Auditing research: a review across the disciplinary divide186 cited
2021Corporate governance and firm performance: empirical evidence from Jordan161 cited
2013Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager157 cited
2018The impact of internal audit function characteristics on internal control quality132 cited
2012Regulating audit quality: Restoring trust and legitimacy122 cited
2016Female audit committee members and their influence on audit fees121 cited