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The association between audit committees, compensation incentives, and corporate audit fees
16 references·16 citing·35 second hopsampled
The association between audit committees, compensation incentives, and corporate audit fees (2007)The association between audit committees,…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Understanding the determinants of managerial ownership and the link between ownership and performance (1999)Understanding the determinant…Board meeting frequency and firm performance (1999)Board meeting frequency and f…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…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…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …The Effects of Board Composition and Direct Incentives on Firm Performance (1991)The Effects of Board Composit…Additional evidence on equity ownership and corporate value (1990)Additional evidence on equity…The Determinants of Board Composition (1988)The Determinants of Board Com…Management ownership and market valuation (1988)Management ownership and mark…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda (2022)Board of directors’ attribute…A need for assurance: Do internal control systems integrate environmental, social, and governance factors? (2022)A need for assurance: Do inte…Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research (2021)Corporate Board Committees an…Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity (2021)Audit committee and audit qua…Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan (2019)Ownership structure and audit…Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019)Corporate Governance, Integra…The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018)The effectiveness of internal…Female audit committee members and their influence on audit fees (2016)Female audit committee member…Corporate governance, female directors and quality of financial information (2016)Corporate governance, female …CEO Financial Background and Audit Pricing (2016)CEO Financial Background and …The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms (2014)The Effect of Governance on S…Organizational Structure, Board Composition, and Risk Taking in the U.S. Property Casualty Insurance Industry (2012)Organizational Structure, Boa…Independent audit committee members’ board tenure and audit fees (2012)Independent audit committee m…The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees (2010)The Association Between Accru…Does Female Representation on Audit Committees Affect Audit Fees (2010)Does Female Representation on…Board Characteristics, Managerial Incentives, and the Choice Between Foreign Acquisitions and International Joint Ventures (2009)Board Characteristics, Manage…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)Corporate Governance and Equity Prices (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Specification Tests in Econometrics (1978)How do family ownership, control and management affect firm value? (2005)Boards: Does one size fit all☆ (2007)The Structure of Corporate Ownership: Causes and Consequences (1985)The Determinants of Capital Structure Choice (1988)Corporate Governance, Board Diversity, and Firm Value (2003)Endogeneity and the dynamics of internal corporate governance (2012)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1988Management ownership and market valuation6,910 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1990Additional evidence on equity ownership and corporate value4,311 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders2,809 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1999Understanding the determinants of managerial ownership and the link between ownership and performance2,502 cited
  • 1991The Effects of Board Composition and Direct Incentives on Firm Performance2,312 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited

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1988
The Determinants of Board Composition
1,476 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • Cited by

    • 2019Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports177 cited
    • 2016Corporate governance, female directors and quality of financial information175 cited
    • 2014The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms173 cited
    • 2018The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence153 cited
    • 2022Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda153 cited
    • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees148 cited
    • 2022A need for assurance: Do internal control systems integrate environmental, social, and governance factors?129 cited
    • 2016Female audit committee members and their influence on audit fees121 cited
    • 2010Does Female Representation on Audit Committees Affect Audit Fees120 cited
    • 2009Board Characteristics, Managerial Incentives, and the Choice Between Foreign Acquisitions and International Joint Ventures117 cited
    • 2021Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research113 cited
    • 2021Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity107 cited
    • 2012Independent audit committee members’ board tenure and audit fees106 cited
    • 2012Organizational Structure, Board Composition, and Risk Taking in the U.S. Property Casualty Insurance Industry98 cited
    • 2019Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan97 cited
    • 2016CEO Financial Background and Audit Pricing92 cited