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The retention of directors on the audit committee following an accounting restatement
16 references·3 citing·34 second hop
The retention of directors on the audit committee following an accounting restatement (2013)The retention of directors on the audit c…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments (2003)Too Busy to Mind the Business…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Managerial Power and Rent Extraction in the Design of Executive Compensation (2002)Managerial Power and Rent Ext…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…CEO Involvement in the Selection of New Board Members: An Empirical Analysis (1999)CEO Involvement in the Select…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…The Determinants of Board Composition (1988)The Determinants of Board Com…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Voluntary Adoption of Audit Committees, Ownership Structure and Firm Performance: Evidence from Taiwan (2019)Voluntary Adoption of Audit C…How do restatements affect outside directors and boards? A review of the literature (2019)How do restatements affect ou…“Problem” directors and audit fees (2019)“Problem” directors and audit…Earnings Management During Import Relief Investigations (1991)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)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)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The impact of performance-based compensation on misreporting (2005)The effects of corporate governance on firms’ credit ratings (2006)The role of information and financial reporting in corporate governance and debt contracting (2010)Higher market valuation of companies with a small board of directors (1996)Boards: Does one size fit all☆ (2007)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 accounting information and corporate governance (2001)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited
  • 1988The Determinants of Board Composition1,476 cited
  • 2002Managerial Power and Rent Extraction in the Design of Executive Compensation1,405 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited

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1999
CEO Involvement in the Selection of New Board Members: An Empirical Analysis
1,297 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • Cited by

    • 2019How do restatements affect outside directors and boards? A review of the literature31 cited
    • 2019“Problem” directors and audit fees21 cited
    • 2019Voluntary Adoption of Audit Committees, Ownership Structure and Firm Performance: Evidence from Taiwan20 cited