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Preventing and Detecting Accounting Irregularities: The Role of Corporate Governance · Study

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PreprintPreventing and Detecting Accounting Irregularities: The Role of Corporate Governance

Nadia Smaïli2009

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Preprintgreen2009

Preventing and Detecting Accounting Irregularities: The Role of Corporate Governance

27 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2006What Works in Securities Laws?2001Financial accounting information and corporate governance 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

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2021Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia 2010Comply or Explain? Investor Protection Through Corporate Governance Codes

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2009La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquencesarticle · 20 shared references 2015Corporate governance and accounting irregularities: Canadian evidencearticle · 17 shared references 2009Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidencearticle · 16 shared references 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UKthesis · 15 shared references 2009On the Usefulness of Audit Committeesarticle · 13 shared references 2014Board characteristics and financial reporting quality: evidence from Jordanarticle · 13 shared references

Details

Year2009

Typepreprint

Published2009-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1324143

openalex_workW1598643754

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