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The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms

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References

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2003

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Auditor Industry Specialization and Earnings Quality

1,206 cited

1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited

Cited by

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2015Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia45 cited
2018Earnings Quality and Market Values of Indonesian Listed Firms39 cited
2014An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability37 cited
2024BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms34 cited
2022Dose board characteristics influence integrated reporting quality? Empirical evidence from an emerging market34 cited
2018Effect of Audit Quality on Earnings Quality: Evidence From Indonesia Stock Exchange32 cited
2019Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies32 cited
2020Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan29 cited
2014Board characteristics and financial reporting quality: evidence from Jordan23 cited
2015Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia22 cited
2020Board capital and earnings quality with different controlling shareholders21 cited
2017Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable20 cited
2011Ownership Structure and Governance Implementation: Evidence from Indonesia17 cited
2015Directors’ Independence, Internal Audit Function, Ownership Concentration and Earnings Quality in Malaysia16 cited