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Compliance and value relevance of audit committees: evidence from Hong Kong
16 references·1 citing·36 second hop
Compliance and value relevance of audit committees: evidence from Hong Kong (2011)Compliance and value relevance of audit c…Are Busy Boards Effective Monitors? (2012)Are Busy Boards Effective Mon…Board size and the variability of corporate performance (2007)Board size and the variabilit…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…The costs of entrenched boards (2005)The costs of entrenched boardsToo Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments (2003)Too Busy to Mind the Business…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)The Effects of Corporate Gove…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Production, Information Costs and Economic Organization (1996)Production, Information Costs…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Voluntary formation of corporate audit committees among NASDAQ firms (1989)Voluntary formation of corpor…Separation of Ownership and Control (1983)Separation of Ownership and C…Do risk management committee characteristics influence the market value of firms? (2021)Do risk management committee …Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)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)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)Management ownership and market valuation (1988)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)On the use of instrumental variables in accounting research (2009)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)The Pricing of Options and Corporate Liabilities (1973)The Cross-Section of Expected Stock Returns (1992)Corporate Governance and Firm Performance (2007)Equilibrium Unemployment as a Worker Discipline Device (1986)Property Rights and the Nature of the Firm (1990)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Financial accounting information and corporate governance (2001)Women in the boardroom and their impact on governance and performance☆ (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1996Production, Information Costs and Economic Organization9,565 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 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
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited
  • 2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited
  • 2007Board size and the variability of corporate performance1,208 cited
  • 2012Are Busy Boards Effective Monitors?1,051 cited
  • 2005The costs of entrenched boards985 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments

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539 cited
  • 1989Voluntary formation of corporate audit committees among NASDAQ firms364 cited
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    • 2021Do risk management committee characteristics influence the market value of firms?21 cited