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Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia
16 references·15 citing·32 second hop
Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia (2014)Accounting quality in the pre-/post-IFRS …Detecting Earnings Management (2012)Detecting Earnings ManagementInternational Accounting Standards and Accounting Quality (2008)International Accounting Stan…Corporate Governance and Firm Performance (2007)Corporate Governance and Firm…The market pricing of accruals quality (2005)The market pricing of accrual…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Empirical research on accounting choice (2001)Empirical research on account…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The association between audit firm attributes and key audit matters readability (2023)The association between audit…COVID-19 and corporate tax avoidance: International evidence (2023)COVID-19 and corporate tax av…Analysis of factors affecting the adoption of IFRS in an emerging economy (2023)Analysis of factors affecting…Do high-quality standards ensure higher accounting quality? A study in India (2021)Do high-quality standards ens…The impact of audit committee on real earnings management: Evidence from Netherlands (2020)The impact of audit committee…Financial reporting quality, audit fees and risk committees (2020)Financial reporting quality, …Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia (2019)Moderating effect of IFRS ado…Does IFRS convergence really increase accounting qualities? Emerging market evidence (2019)Does IFRS convergence really …Determinants of IFRS compliance in Africa: analysis of stakeholder attributes (2019)Determinants of IFRS complian…Corporate governance and family firm performance during the Global Financial Crisis (2019)Corporate governance and fami…Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards (2019)Audit committee effectiveness…The association between internal audit department characteristics and IFRS compliance (2018)The association between inter…Does Green Investment Increase Financial Performance? Empirical Evidence from Indonesian Companies (2018)Does Green Investment Increas…Board structure, ownership concentration and corporate performance: Italian evidence (2017)Board structure, ownership co…The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africa (2016)The effect of the mandatory a…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Positive Accounting Theory (1985)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2007Corporate Governance and Firm Performance1,748 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited

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2005
Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
1,147 cited

Cited by

  • 2019Corporate governance and family firm performance during the Global Financial Crisis59 cited
  • 2023COVID-19 and corporate tax avoidance: International evidence57 cited
  • 2019Determinants of IFRS compliance in Africa: analysis of stakeholder attributes52 cited
  • 2019Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards48 cited
  • 2018Does Green Investment Increase Financial Performance? Empirical Evidence from Indonesian Companies45 cited
  • 2019Does IFRS convergence really increase accounting qualities? Emerging market evidence35 cited
  • 2020The impact of audit committee on real earnings management: Evidence from Netherlands32 cited
  • 2020Financial reporting quality, audit fees and risk committees30 cited
  • 2017Board structure, ownership concentration and corporate performance: Italian evidence29 cited
  • 2021Do high-quality standards ensure higher accounting quality? A study in India29 cited
  • 2023The association between audit firm attributes and key audit matters readability26 cited
  • 2016The effect of the mandatory adoption of IAS/IFRS on earnings management: Empirical evidence from South Africa24 cited
  • 2023Analysis of factors affecting the adoption of IFRS in an emerging economy22 cited
  • 2019Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia21 cited
  • 2018The association between internal audit department characteristics and IFRS compliance19 cited