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Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis
16 references·11 citing·38 second hop
Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis (2008)Audit Quality, Alternative Monitoring Mec…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Industry costs of equity (1997)Industry costs of equityAn Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Size and Book-to-Market Factors in Earnings and Returns (1995)Size and Book-to-Market Facto…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Economic Forces and the Stock Market (1986)Economic Forces and the Stock…Financial Intermediation and Delegated Monitoring (1984)Financial Intermediation and …Auditor size and audit quality (1981)Auditor size and audit qualityFinancial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)CAPITAL ASSET PRICES: A THEOR…Auditor Choice Prediction Model Using Corporate Governance and Ownership Attributes: Machine Learning Approach (2021)Auditor Choice Prediction Mod…The impact of mandatory IFRS adoption on capital markets: evidence from Korea (2018)The impact of mandatory IFRS …The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange (2016)The Effect of Auditor’s Indus…Audit committee diligence around initial audit engagement (2016)Audit committee diligence aro…THE EFFECT OF VOLUNTARY IFRS ADOPTION BY UNLISTED FI RMS ON EARNINGS QUALITY AND THE COST OF DEBT: EMPIRICAL EVIDENCE FROM KOREA (2015)THE EFFECT OF VOLUNTARY IFRS …Cost Of Debt And Dividend Policy: Evidence From The MENA Region (2015)Cost Of Debt And Dividend Pol…Preliminary evidence on the relationship between corporate governance attributes and audit committee functionality in Egypt: beyond checking the box (2014)Preliminary evidence on the r…Auditor industry specialization and corporate risk-taking (2014)Auditor industry specializati…Do Industry Specialist Auditors Improve Investment Efficiency? (2012)Do Industry Specialist Audito…The Role of Reputable Auditors and Underwriters in the Design of Bond Contracts (2011)The Role of Reputable Auditor…Audit Quality, Accounting Attributes and the Cost of Equity Capital (2009)Audit Quality, Accounting Att…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)An Intertemporal Capital Asset Pricing Model (1973)The arbitrage theory of capital asset pricing (1976)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Moral Hazard and Observability (1979)Bank Runs, Deposit Insurance, and Liquidity (1983)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Intermediation, Loanable Funds, and The Real Sector (1997)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)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)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)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1964CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*19,431 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1984Financial Intermediation and Delegated Monitoring8,393 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1997Industry costs of equity5,793 cited
  • 1986Economic Forces and the Stock Market5,258 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1995Size and Book-to-Market Factors in Earnings and Returns3,456 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 2001Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature

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2,499 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • Cited by

    • 2011The Role of Reputable Auditors and Underwriters in the Design of Bond Contracts29 cited
    • 2014Preliminary evidence on the relationship between corporate governance attributes and audit committee functionality in Egypt: beyond checking the box25 cited
    • 2014Auditor industry specialization and corporate risk-taking24 cited
    • 2018The impact of mandatory IFRS adoption on capital markets: evidence from Korea24 cited
    • 2015Cost Of Debt And Dividend Policy: Evidence From The MENA Region21 cited
    • 2016The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange20 cited
    • 2016Audit committee diligence around initial audit engagement19 cited
    • 2009Audit Quality, Accounting Attributes and the Cost of Equity Capital19 cited
    • 2015THE EFFECT OF VOLUNTARY IFRS ADOPTION BY UNLISTED FI RMS ON EARNINGS QUALITY AND THE COST OF DEBT: EMPIRICAL EVIDENCE FROM KOREA17 cited
    • 2021Auditor Choice Prediction Model Using Corporate Governance and Ownership Attributes: Machine Learning Approach17 cited
    • 2012Do Industry Specialist Auditors Improve Investment Efficiency?16 cited