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Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt
16 references·16 citing·33 second hopsampled
Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt (2013)Audit Committee Effectiveness, Audit Qual…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…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…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees (2023)ESG disclosure and financial …The role of audit committees in mitigating earnings management: evidence from Jordan (2022)The role of audit committees …Corporate governance and financial reporting quality: a comparative study (2022)Corporate governance and fina…Audit committee and financial reporting quality: the moderating effect of audit quality (2021)Audit committee and financial…Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee (2020)Surplus Free Cash Flow, Stock…Impact of corporate governance on CSR disclosure (2020)Impact of corporate governanc…Do women in board represent less corporate tax avoidance? A moderation analysis (2020)Do women in board represent l…Do firm-specific risks affect bank performance? (2020)Do firm-specific risks affect…Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks (2020)Corporate Governance and Earn…Audit committee chairman characteristics and earnings management (2019)Audit committee chairman char…An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019)An Analysis of Corporate Soci…Corporate governance and risk disclosure: evidence from Saudi Arabia (2018)Corporate governance and risk…Corporate governance and corporate social responsibility disclosures (2018)Corporate governance and corp…Audit Committee Characteristics and Earnings Management: The Case of Bahrain (2017)Audit Committee Characteristi…Earnings quality and audit attributes in high concentrated ownership market (2016)Earnings quality and audit at…Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective (2016)Audit quality, investor prote…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Financial accounting information and corporate governance (2001)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)Earnings management to avoid earnings decreases and losses (1997)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 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
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,666 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?

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1,358 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • Cited by

    • 2019An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan223 cited
    • 2020Impact of corporate governance on CSR disclosure203 cited
    • 2018Corporate governance and corporate social responsibility disclosures140 cited
    • 2016Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective105 cited
    • 2020Corporate Governance and Earnings Management Nexus: Evidence from the UK and Egypt Using Neural Networks105 cited
    • 2023ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees102 cited
    • 2016Earnings quality and audit attributes in high concentrated ownership market82 cited
    • 2021Audit committee and financial reporting quality: the moderating effect of audit quality81 cited
    • 2020Do women in board represent less corporate tax avoidance? A moderation analysis76 cited
    • 2019Audit committee chairman characteristics and earnings management70 cited
    • 2020Do firm-specific risks affect bank performance?69 cited
    • 2022Corporate governance and financial reporting quality: a comparative study68 cited
    • 2018Corporate governance and risk disclosure: evidence from Saudi Arabia56 cited
    • 2017Audit Committee Characteristics and Earnings Management: The Case of Bahrain56 cited
    • 2020Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee56 cited
    • 2022The role of audit committees in mitigating earnings management: evidence from Jordan51 cited