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Internal audit function, board quality and financial reporting quality: evidence from Malaysia
16 references·16 citing·35 second hopsampled
Internal audit function, board quality and financial reporting quality: evidence from Malaysia (2013)Internal audit function, board quality an…Detecting Earnings Management (2012)Detecting Earnings ManagementRestoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Performance matched discretionary accrual measures (2005)Performance matched discretio…Internal governance structures and earnings management (2005)Internal governance structure…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)THE CORPORATE GOVERNANCE MOSA…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Cronyism and capital controls: evidence from Malaysia (2002)Cronyism and capital controls…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Detecting Earnings Management. (1995)Detecting Earnings Management.The development of corporate governance literature in Malaysia: a systematic literature review and research agenda (2022)The development of corporate …Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure (2022)Creative Accounting Determina…Internal audit functions, financial reporting quality and moderating effect of senior management support (2021)Internal audit functions, fin…Audit committee characteristics and bank performance: evidence from India (2021)Audit committee characteristi…Internal audit function and real earnings management practices in an emerging market (2020)Internal audit function and r…Impact of board diversity and audit on firm performance (2019)Impact of board diversity and…Corporate governance and internal audit: an institutional theory perspective (2019)Corporate governance and inte…Audit committee, internal audit function and earnings management: evidence from Jordan (2019)Audit committee, internal aud…The impact of internal audit function characteristics on internal control quality (2018)The impact of internal audit …Lead engagement partner workload, partner-client tenure and audit reporting lag (2018)Lead engagement partner workl…Audit committees' involvement and the effects of quality in the internal audit function on corporate governance (2018)Audit committees' involvement…Audit committee effectiveness and financial reporting timeliness (2018)Audit committee effectiveness…The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US (2017)The Impact of Corporate Gover…Corporate governance strength and stock market liquidity in Malaysia (2017)Corporate governance strength…Earnings quality and audit attributes in high concentrated ownership market (2016)Earnings quality and audit at…Corporate governance and auditor quality – Malaysian evidence (2016)Corporate governance and audi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)The Cross-Section of Expected Stock Returns (1992)Law and Finance (1998)Political connections and preferential access to finance: The role of campaign contributions (2007)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Firm-Level Political Risk: Measurement and Effects* (2019)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)The financial reporting environment: Review of the recent literature (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002Cronyism and capital controls: evidence from Malaysia1,566 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2005Internal governance structures and earnings management

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817 cited
  • 2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
  • Cited by

    • 2018The impact of internal audit function characteristics on internal control quality132 cited
    • 2022The development of corporate governance literature in Malaysia: a systematic literature review and research agenda129 cited
    • 2019Audit committee, internal audit function and earnings management: evidence from Jordan111 cited
    • 2018Audit committee effectiveness and financial reporting timeliness105 cited
    • 2019Impact of board diversity and audit on firm performance92 cited
    • 2019Corporate governance and internal audit: an institutional theory perspective91 cited
    • 2016Earnings quality and audit attributes in high concentrated ownership market82 cited
    • 2017The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US80 cited
    • 2018Audit committees' involvement and the effects of quality in the internal audit function on corporate governance62 cited
    • 2016Corporate governance and auditor quality – Malaysian evidence61 cited
    • 2018Lead engagement partner workload, partner-client tenure and audit reporting lag56 cited
    • 2020Internal audit function and real earnings management practices in an emerging market56 cited
    • 2022Creative Accounting Determination and Financial Reporting Quality: The Integration of Transparency and Disclosure54 cited
    • 2017Corporate governance strength and stock market liquidity in Malaysia54 cited
    • 2021Audit committee characteristics and bank performance: evidence from India49 cited
    • 2021Internal audit functions, financial reporting quality and moderating effect of senior management support48 cited