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The impact of audit committee existence and external audit on earnings management
16 references·7 citing·32 second hop
The impact of audit committee existence and external audit on earnings management (2013)The impact of audit committee existence a…Detecting Earnings Management (2012)Detecting Earnings ManagementEarnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…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…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Production, Information Costs and Economic Organization (1996)Production, Information Costs…Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Firm Performance and Mechanis…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.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…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…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 Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors (2020)The Effect of Firm Characteri…The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange (2019)The relationship between audi…Audit committee attributes and cosmetic accounting in Nigeria (2019)Audit committee attributes an…An examination of the impact of compliance with internal audit standards on financial reporting quality (2019)An examination of the impact …Do audit committee structure increases influence the level of voluntary corporate governance disclosures? (2018)Do audit committee structure …Corporate governance strength and stock market liquidity in Malaysia (2017)Corporate governance strength…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Nature of the Firm (1937)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)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)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)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)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)Equilibrium Unemployment as a Worker Discipline Device (1986)Property Rights and the Nature of the Firm (1990)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)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)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)
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
  • 1997A Survey of Corporate Governance16,237 cited
  • 1996Production, Information Costs and Economic Organization9,565 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Positive Accounting Theory5,837 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
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders2,809 cited

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  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • Cited by

    • 2017Corporate governance strength and stock market liquidity in Malaysia54 cited
    • 2019Audit committee attributes and cosmetic accounting in Nigeria48 cited
    • 2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
    • 2018Do audit committee structure increases influence the level of voluntary corporate governance disclosures?30 cited
    • 2019An examination of the impact of compliance with internal audit standards on financial reporting quality29 cited
    • 2020The Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors29 cited
    • 2019The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange22 cited