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Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies
16 references·16 citing·28 second hopsampled
Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies (2010)Audit committee and internal audit and th…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Group process and productivity (1972)Group process and productivityWhich attributes of audit committees are most beneficial for European companies? Literature review and research recommendations (2023)Which attributes of audit com…The role of audit committees in mitigating earnings management: evidence from Jordan (2022)The role of audit committees …The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality (2022)The Influence of Audit Commit…Internal audit quality and earnings management: evidence from the UK (2021)Internal audit quality and ea…Earnings management and internal governance mechanisms: The role of religiosity (2021)Earnings management and inter…The relationship between environmental disclosure quality and earnings quality: a panel study of an emerging market (2019)The relationship between envi…Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies (2019)Prevention of Earnings Manage…Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms (2018)Effective association between…The link between audit committees, corporate governance quality and firm performance: A literature review (2017)The link between audit commit…The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US (2017)The Impact of Corporate Gover…Related party transactions and audit fees: the role of the internal audit function (2017)Related party transactions an…Internal audit function quality and financial reporting: results of a survey on German listed companies (2016)Internal audit function quali…Enterprise risk management: Factors associated with effective implementation (2016)Enterprise risk management: F…Earnings quality and audit attributes in high concentrated ownership market (2016)Earnings quality and audit at…Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia (2015)Internal and External Audit A…The impact of audit committee existence and external audit on earnings management (2013)The impact of audit committee…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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)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)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Agency Problems and the Theory of the Firm (1980)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1972Group process and productivity2,103 cited
  • Cited by

    • 2018Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms82 cited
    • 2016Earnings quality and audit attributes in high concentrated ownership market82 cited
    • 2017The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US80 cited
    • 2019The relationship between environmental disclosure quality and earnings quality: a panel study of an emerging market74 cited
    • 2013The impact of audit committee existence and external audit on earnings management63 cited
    • 2016Internal audit function quality and financial reporting: results of a survey on German listed companies59 cited
    • 2022The role of audit committees in mitigating earnings management: evidence from Jordan51 cited
    • 2021Earnings management and internal governance mechanisms: The role of religiosity48 cited
    • 2022The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality47 cited
    • 2015Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia45 cited
    • 2017Related party transactions and audit fees: the role of the internal audit function45 cited
    • 2021Internal audit quality and earnings management: evidence from the UK43 cited
    • 2017The link between audit committees, corporate governance quality and firm performance: A literature review41 cited
    • 2023Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations34 cited
    • 2016Enterprise risk management: Factors associated with effective implementation31 cited
    • 2019Prevention of Earnings Management through Audit Committee and Audit Quality in the Award-Winning and Non-Winning Companies30 cited