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Audit committee support for auditors: The effects of materiality justification and accounting precision
16 references·16 citing·41 second hopsampled
Audit committee support for auditors: The effects of materiality justification and accounting precision (2003)Audit committee support for auditors: The…Mail and Internet Surveys: The Tailored Design Method (2007)Mail and Internet Surveys: Th…Mail and internet surveys : the tailored design method (2007)Mail and internet surveys : t…Thinking and Deciding (2006)Thinking and DecidingThe Sarbanes-Oxley Act of 2002 (2002)The Sarbanes-Oxley Act of 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)The Effects of Corporate Gove…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies (1999)Fraudulent Financial Reportin…An analysis of experience effects on audit committee members' oversight judgments (1998)An analysis of experience eff…The Psychology of Attitudes (1997)The Psychology of AttitudesThe audit review process: A characterization from the persuasion perspective (1997)The audit review process: A c…An Investigation of Audit Committees' Oversight Responsibilities (1997)An Investigation of Audit Com…An Examination of Factors Affecting the Decision to Waive Audit Adjustments (1997)An Examination of Factors Aff…Enhancing Audit Committee Effectiveness (1996)Enhancing Audit Committee Eff…The Persuasion Knowledge Model: How People Cope with Persuasion Attempts (1994)The Persuasion Knowledge Mode…The Elaboration Likelihood Model of Persuasion (1986)The Elaboration Likelihood Mo…Corporate governance and firm performance: empirical evidence from Jordan (2021)Corporate governance and firm…Audit committee effectiveness and financial reporting timeliness (2018)Audit committee effectiveness…Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy (2016)Prioritizing Sustainability I…Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions (2015)Determinants of voluntary cor…Corporate governance and social responsibility (2015)Corporate governance and soci…Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt (2013)Audit Committee Effectiveness…The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions (2011)The Effects of Uncertainty an…The determinants of transparency in nonprofit organizations: An exploratory study (2010)The determinants of transpare…Does Female Representation on Audit Committees Affect Audit Fees (2010)Does Female Representation on…Audit committee characteristics and investment in internal auditing (2010)Audit committee characteristi…Negotiation Research in Auditing (2008)Negotiation Research in Audit…Auditor rotation and the appearance of independence: Evidence from non-professional investors (2008)Auditor rotation and the appe…Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments (2008)Audit Committee Member Suppor…Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness (2005)Corporate Governance Reforms:…Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective (2003)Audit Committee Member Suppor…Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations (2002)Audit Committee Characteristi…A Theory of Cognitive Dissonance (1957)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Understanding Attitudes and Predicting Social Behavior (1980)Communication and Persuasion: Central and Peripheral Routes to Attitude Change (2015)Using social and behavioural science to support COVID-19 pandemic response (2020)The Psychology of Interpersonal Relations. (1958)Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)ATTITUDES AND ATTITUDE CHANGE (1997)Networked Narratives: UnderstandingWord-of-Mouth Marketing in Online Communities (2014)Marketing through Instagram influencers: the impact of number of followers and product divergence on brand attitude (2017)Essentials of Psychological Testing (1960)Mail and Telephone Surveys: The Total Design Method. (1982)Who Shall Govern? CEO/Board Power, Demographic Similarity, and New Director Selection (1995)Corporate Governance and Earnings Management (2001)Audit Committees, Boards, and the Quality of Reported Earnings* (2005)Corporate governance, accountability and mechanisms of accountability: an overview (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Art and Science of Negotiation. (1984)Earnings management to avoid earnings decreases and losses (1997)Accounting, professions and regulation: Locating the sites of professionalization (2006)A Review of the Archival Literature on Audit Partners (2017)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis* (2008)Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)Should We Trust Web-Based Studies? A Comparative Analysis of Six Preconceptions About Internet Questionnaires. (2004)The Delphi method as a research tool: an example, design considerations and applications (2004)The adequacy of response rates to online and paper surveys: what can be done? (2008)Behavioral Decision Research: A Constructive Processing Perspective (1992)HARKing: Hypothesizing After the Results are Known (1998)The Role of Goal Orientation in Self-Regulated Learning (2000)E-mail Survey Response Rates: A Review (2006)Factors affecting response rates of the web survey: A systematic review (2009)Implicit social cognition: Attitudes, self-esteem, and stereotypes. (1995)International Norm Dynamics and Political Change (1998)Role congruity theory of prejudice toward female leaders. (2002)
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References

  • 2007Mail and internet surveys : the tailored design method9,606 cited
  • 1986The Elaboration Likelihood Model of Persuasion8,811 cited
  • 1997The Psychology of Attitudes7,143 cited
  • 1994The Persuasion Knowledge Model: How People Cope with Persuasion Attempts3,796 cited
  • 2007Mail and Internet Surveys: The Tailored Design Method3,220 cited
  • 2006Thinking and Deciding1,422 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments539 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies382 cited
  • 1996Enhancing Audit Committee Effectiveness374 cited
  • 2002The Sarbanes-Oxley Act of 2002280 cited
  • 1997The audit review process: A characterization from the persuasion perspective235 cited
  • 1998An analysis of experience effects on audit committee members' oversight judgments225 cited
  • 1997An Investigation of Audit Committees' Oversight Responsibilities

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203 cited
  • 1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments181 cited
  • Cited by

    • 2021Corporate governance and firm performance: empirical evidence from Jordan161 cited
    • 2013Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt154 cited
    • 2010Audit committee characteristics and investment in internal auditing149 cited
    • 2016Prioritizing Sustainability Indicators: Using Materiality Analysis to Guide Sustainability Assessment and Strategy144 cited
    • 2010The determinants of transparency in nonprofit organizations: An exploratory study136 cited
    • 2003Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective131 cited
    • 2015Corporate governance and social responsibility130 cited
    • 2010Does Female Representation on Audit Committees Affect Audit Fees120 cited
    • 2008Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments109 cited
    • 2011The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions108 cited
    • 2008Auditor rotation and the appearance of independence: Evidence from non-professional investors107 cited
    • 2018Audit committee effectiveness and financial reporting timeliness105 cited
    • 2005Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness104 cited
    • 2008Negotiation Research in Auditing104 cited
    • 2002Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations97 cited
    • 2015Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions95 cited