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The effectiveness of audit committees for low‐ and mid‐cap firms
16 references·14 citing·23 second hop
The effectiveness of audit committees for low‐ and mid‐cap firms (2011)The effectiveness of audit committees for…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…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…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2000)Boards of Directors as an End…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…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…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa (2023)The relationship between corp…The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members (2022)The role of the audit committ…The impact of audit characteristics, audit fees on classification shifting: evidence from Germany (2022)The impact of audit character…Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms (2019)Ownership structure and audit…The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure (2018)The direct and indirect effec…Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies (2018)Is audit committee expertise …The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis (2017)The Role of Auditing in Corpo…The link between audit committees, corporate governance quality and firm performance: A literature review (2017)The link between audit commit…Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable (2017)Audit Committee Accounting Ex…Does good corporate governance enhance accruals quality during financial crises? (2016)Does good corporate governanc…The role of audit committee attributes in intellectual capital disclosures (2015)The role of audit committee a…An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies (2015)An investigation of the contr…An investigation into the roles, characteristics, expectations and evaluation practices of audit committees (2015)An investigation into the rol…The Impact Of Audit Committee Multiple-Directorships On Earnings Management: Evidence From France (2013)The Impact Of Audit Committee…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)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)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Financial accounting information and corporate governance (2001)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 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
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2001Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature2,499 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 2000Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature1,177 cited
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    • 2018The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure74 cited
    • 2018Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies69 cited
    • 2023The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa65 cited
    • 2015An investigation into the roles, characteristics, expectations and evaluation practices of audit committees53 cited
    • 2013The Impact Of Audit Committee Multiple-Directorships On Earnings Management: Evidence From France42 cited
    • 2022The impact of audit characteristics, audit fees on classification shifting: evidence from Germany42 cited
    • 2017The link between audit committees, corporate governance quality and firm performance: A literature review41 cited
    • 2017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis32 cited
    • 2015An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies26 cited
    • 2019Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms25 cited
    • 2016Does good corporate governance enhance accruals quality during financial crises?24 cited
    • 2017Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable20 cited