Article2012

Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements

William R. Baber · Lihong Liang · Zinan Zhu

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

SYNOPSIS Empirical analysis in this study documents changes in the corporate governance characteristics, and changes in associations between governance characteristics, during the period 1997 to 2005. Further investigation indicates that corporate governance characteristics and the probability of financial accounting restatement are related in 2005, but not 1997. Finally, we demonstrate the importance of considering interactions among governance characteristics when investigating governance as a determinant of financial reporting quality. These results inform thinking about empirical investigations of associations between corporate governance characteristics and financial accounting restatements. JEL Classifications: G38; K22; M48.

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1983Separation of Ownership and Control 1997A Survey of Corporate Governance 1980Agency Problems and the Theory of the Firm 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1986Large Shareholders and Corporate Control 1996Higher market valuation of companies with a small board of directors 1985The Structure of Corporate Ownership: Causes and Consequences 2003Corporate Governance and Equity Prices

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