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The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting
16 references·16 citing·25 second hopsampled
The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting (2009)The Association Between Audit Committee C…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…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…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…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Equity ownership concentration and firm value (1989)Equity ownership concentratio…Management ownership and market valuation (1988)Management ownership and mark…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and Residual Claims (1983)Agency Problems and Residual …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)The Nature of the FirmPredicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory (2024)Predicting Risk of and Motive…Internal governance mechanisms and corporate misconduct (2024)Internal governance mechanism…Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality (2023)Effects of audit committee ch…Elucidating corporate governance’s impact and role in countering fraud (2022)Elucidating corporate governa…The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector (2021)The role of audit committees …Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran (2021)Do audit committee characteri…Audit committee diversity and corporate scandals: evidence from the UK (2021)Audit committee diversity and…Audit committee characteristics and bank performance: evidence from India (2021)Audit committee characteristi…Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia (2019)Corporate governance, board e…Audit committee attributes and cosmetic accounting in Nigeria (2019)Audit committee attributes an…Real earnings management and financial statement fraud: evidence from Malaysia (2018)Real earnings management and …Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia (2018)Factors Eliciting Corporate F…The Influence of Internal Governance Mechanisms on Accounting Conservatism (2014)The Influence of Internal Gov…Audit committee experts and earnings quality (2013)Audit committee experts and e…Ethnicity and accounting conservatism: Malaysian evidence (2012)Ethnicity and accounting cons…Audit Committee Characteristics and Corporate Fraud (2010)Audit Committee Characteristi…Agency Problems and the Theory of the Firm (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Theory of Value (1959)Auditor size and audit quality (1981)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)Dynamic capabilities and strategic management (1997)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)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1937The Nature of the Firm23,826 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1985Positive Accounting Theory5,837 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
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1989Equity ownership concentration and firm value

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859 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • Cited by

    • 2013Audit committee experts and earnings quality91 cited
    • 2019Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia76 cited
    • 2018Real earnings management and financial statement fraud: evidence from Malaysia75 cited
    • 2024Internal governance mechanisms and corporate misconduct68 cited
    • 2018Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia63 cited
    • 2021Audit committee diversity and corporate scandals: evidence from the UK57 cited
    • 2014The Influence of Internal Governance Mechanisms on Accounting Conservatism56 cited
    • 2021Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran50 cited
    • 2021Audit committee characteristics and bank performance: evidence from India49 cited
    • 2019Audit committee attributes and cosmetic accounting in Nigeria48 cited
    • 2022Elucidating corporate governance’s impact and role in countering fraud45 cited
    • 2012Ethnicity and accounting conservatism: Malaysian evidence44 cited
    • 2010Audit Committee Characteristics and Corporate Fraud44 cited
    • 2024Predicting Risk of and Motives behind Fraud in Financial Statements of Jordanian Industrial Firms Using Hexagon Theory41 cited
    • 2023Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality40 cited
    • 2021The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector38 cited