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Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements
16 references·13 citing·30 second hop
Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements (2012)Associations between Internal and Externa…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Stock market driven acquisitions (2003)Stock market driven acquisiti…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…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 …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Firm Performance and Mechanis…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…The Effects of Board Composition and Direct Incentives on Firm Performance (1991)The Effects of Board Composit…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Does Political Uncertainty Obfuscate Narrative Disclosure? (2024)Does Political Uncertainty Ob…Corporate Governance Determinants of Financial Restatements: A Meta-Analysis (2020)Corporate Governance Determin…Profits, financial leverage and corporate governance (2019)Profits, financial leverage a…Determinants of outsourced internal audit function: a further analysis (2019)Determinants of outsourced in…The value of corporate governance: Evidence from the Chinese anti-corruption campaign (2018)The value of corporate govern…The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia (2016)The role of corporate governa…The effect of board of directors and audit committee effectiveness on internet financial reporting (2016)The effect of board of direct…The Timeliness of Restatement Disclosures and Financial Reporting Credibility (2015)The Timeliness of Restatement…Factors Associated with Financial Restatements: Evidence from Malaysia (2015)Factors Associated with Finan…External Corporate Governance and Misreporting (2015)External Corporate Governance…Characteristics of non-audit services and financial restatements in Malaysia (2014)Characteristics of non-audit …SEC Division of Corporation Finance Monitoring and CEO Power (2013)SEC Division of Corporation F…A Critical Analysis of Databases used in Financial Misconduct Research (2012)A Critical Analysis of Databa…The Modern Corporation and Private Property (1933)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and Residual Claims (1983)Law and Finance (1998)Corporate Ownership Around the World (1999)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)The Nature of the Firm (1937)Dynamic capabilities and strategic management (1997)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)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)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)
this work references cited by second hop

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1988Outside directors and CEO turnover4,251 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
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders2,809 cited
  • 1991The Effects of Board Composition and Direct Incentives on Firm Performance

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2,312 cited
  • 2003Stock market driven acquisitions2,093 cited
  • Cited by

    • 2016The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia56 cited
    • 2015External Corporate Governance and Misreporting55 cited
    • 2012A Critical Analysis of Databases used in Financial Misconduct Research55 cited
    • 2014Characteristics of non-audit services and financial restatements in Malaysia53 cited
    • 2016The effect of board of directors and audit committee effectiveness on internet financial reporting51 cited
    • 2018The value of corporate governance: Evidence from the Chinese anti-corruption campaign44 cited
    • 2024Does Political Uncertainty Obfuscate Narrative Disclosure?36 cited
    • 2015The Timeliness of Restatement Disclosures and Financial Reporting Credibility36 cited
    • 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
    • 2013SEC Division of Corporation Finance Monitoring and CEO Power23 cited
    • 2015Factors Associated with Financial Restatements: Evidence from Malaysia19 cited
    • 2019Determinants of outsourced internal audit function: a further analysis18 cited
    • 2019Profits, financial leverage and corporate governance17 cited