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The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
16 references·0 citing·41 second hop
The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms (2013)The Disciplining Effect of the Internal C…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Board meeting frequency and firm performance (1999)Board meeting frequency and f…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…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…Outside directors, board independence, and shareholder wealth (1990)Outside directors, board inde…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Agency Problems and Residual Claims (1983)Agency Problems and Residual …Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Management ownership and market valuation (1988)The Cross-Section of Expected Stock Returns (1992)Corporate Governance, Board Diversity, and Firm Value (2003)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)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)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Theory of Value (1959)Auditor size and audit quality (1981)Strategic assets and organizational rent (1993)Financial accounting information and corporate governance (2001)
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References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1983Agency Problems and Residual Claims4,877 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
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 1990Outside directors, board independence, and shareholder wealth1,930 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2007

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Determinants of weaknesses in internal control over financial reporting
1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
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