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The retention of directors on the audit committee following an accounting restatement · Study

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ArticleThe retention of directors on the audit committee following an accounting restatement

Brian Todd Carver2013

Article2013

The retention of directors on the audit committee following an accounting restatement

Brian Todd Carver

32 citations·0/0 files stored·Journal of Accounting and Public Policy

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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 1980Agency Problems and the Theory of the Firm 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 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 1992A Modest Proposal for Improved Corporate Governance

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2019How do restatements affect outside directors and boards? A review of the literature

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Details

Year2013

Typearticle

Published2013-10-21

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations32

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2013.10.001

openalex_workW1979210573

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