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Voluntary Audit Committee Formation and Practices among Belgian Listed Companies
12 references·16 citing·45 second hop
Voluntary Audit Committee Formation and Practices among Belgian Listed Companies (2004)Voluntary Audit Committee Formation and P…Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations (2002)Audit Committee Characteristi…Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Audit Committee Composition, …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…The Audit Committee and Earnings Quality (1996)The Audit Committee and Earni…The use of audit committees for monitoring (1994)The use of audit committees f…Factors Affecting the Formation of Audit Committees in Major UK Listed Companies (1993)Factors Affecting the Formati…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…The incentives for voluntary audit committee formation (1990)The incentives for voluntary …Voluntary formation of corporate audit committees among NASDAQ firms (1989)Voluntary formation of corpor…Positive Accounting Theory (1985)Positive Accounting TheoryCorporate director liability and monitoring preferences (1985)Corporate director liability …Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan (2021)Voluntary audit committees, a…The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities (2019)The Impact of Independence of…Audit Committees and Managerial Influence on Audit Quality: ‘Voluntary’ versus ‘Mandatory’ Approach to Corporate Governance (2018)Audit Committees and Manageri…The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work (2017)The internal audit dilemma – …El papel del Consejo de Administración en la creación de valor en la empresa (2014)El papel del Consejo de Admin…Determinants of voluntary formation of risk management committees (2014)Determinants of voluntary for…Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees (2013)Determinants of Board of Stat…Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study (2012)Spotlight on the Design of Eu…Determining Factors of Audit Committee Attributes: Evidence from Spain (2012)Determining Factors of Audit …Audit committee effectiveness: A synthesis of the audit committee literature (2012)Audit committee effectiveness…PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA (2010)PENGARUH LEVERAGE, SAHAM PUBL…Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt) (2009)Pengaruh Good Corporate Gover…Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports (2009)Auditor independence, joint d…The role of the audit committee in Thailand: a mature monitoring mechanism or an evolving process? (2008)The role of the audit committ…Managerial dominance and audit committee independence in Spanish corporate governance (2007)Managerial dominance and audi…Audit Committees in Germany — Theoretical Reasoning and Empirical Evidence (2005)Audit Committees in Germany —…The Information Content of Annual Earnings Announcements (1968)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)The Effect of Audit Committee and Board of Director Independence on Auditor Resignation (2004)The association between corporate governance and earnings quality: Further evidence using the GOV-Score (2008)Board of directors, audit committee, and firm performance: Evidence from Greece (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Auditor size and audit quality (1981)Reputation and corporate strategy: A review of recent theory and applications (1988)On the demand for independent and active audit committees (2000)Audit committee characteristics in financially distressed and non‐distressed companies (2009)Limited-Dependent and Qualitative Variables in Econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)Agency Problems and the Theory of the Firm (1980)The Corporate Governance Effects of Audit Committees (2004)Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012)Greenmail: A Study of Board Performance in Corporate Governance (1987)Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Auditor Selection and Audit Committee Characteristics (2000)The effects of audit committee activity and independence on corporate fraud (2000)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Determinants of corporate borrowing (1977)Separation of Ownership and Control (1983)The use of internal audit by Australian companies (2006)Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems (2008)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Shareholder Litigation and Corporate Disclosures (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)Gender Diversity and Securities Fraud (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards: Does one size fit all☆ (2007)The effect of audit committee shareholding, financial expertise and size on interim financial disclosures (2005)Corporate governance, accountability and mechanisms of accountability: an overview (2008)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2001Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing384 cited
  • 1989Voluntary formation of corporate audit committees among NASDAQ firms364 cited
  • 1990The incentives for voluntary audit committee formation264 cited
  • 1996The Audit Committee and Earnings Quality236 cited
  • 1985Corporate director liability and monitoring preferences151 cited
  • 1993Factors Affecting the Formation of Audit Committees in Major UK Listed Companies147 cited
  • 2002Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations97 cited

Cited by

  • 2007Managerial dominance and audit committee independence in Spanish corporate governance45 cited
  • 2009Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Costs of Debt)38 cited

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2017
The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work
36 cited
  • 2005Audit Committees in Germany — Theoretical Reasoning and Empirical Evidence32 cited
  • 2012Determining Factors of Audit Committee Attributes: Evidence from Spain32 cited
  • 2013Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees30 cited
  • 2012Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study26 cited
  • 2014El papel del Consejo de Administración en la creación de valor en la empresa24 cited
  • 2012Audit committee effectiveness: A synthesis of the audit committee literature24 cited
  • 2009Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports23 cited
  • 2014Determinants of voluntary formation of risk management committees22 cited
  • 2008The role of the audit committee in Thailand: a mature monitoring mechanism or an evolving process?19 cited
  • 2018Audit Committees and Managerial Influence on Audit Quality: ‘Voluntary’ versus ‘Mandatory’ Approach to Corporate Governance18 cited
  • 2010PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA17 cited
  • 2021Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan17 cited
  • 2019The Impact of Independence of Internal Audit Function on Transparency and Accountability Case of Zimbabwe Local Authorities13 cited