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Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
16 references·16 citing·28 second hopsampled
Board Characteristics, Audit Committee Characteristics and Abnormal Accruals (2004)Board Characteristics, Audit Committee Ch…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…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…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…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…Accounting conservatism and corporate governance: evidence from India (2021)Accounting conservatism and c…Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence (2020)Corporate governance, complia…PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (2019)PENGARUH KOMITE AUDIT, RETURN…Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria (2017)Ownership Structure and Earni…Choosing an external auditor: does the composition of boards of directors matter? (2017)Choosing an external auditor:…Corporate governance mechanisms and audit delay in a joint audit regulation (2016)Corporate governance mechanis…Corporate governance guidelines compliance and firm financial performance (2016)Corporate governance guidelin…The Impact of Internal Corporate Governance on the Timeliness of Financial Reports of Jordanian Firms: Evidence using Audit and Management Report Lags (2015)The Impact of Internal Corpor…Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia (2015)Internal and External Audit A…Audit Quality and Firm Value: A Case of Pakistan (2014)Audit Quality and Firm Value:…The effectiveness of audit committees for low‐ and mid‐cap firms (2011)The effectiveness of audit co…On the Usefulness of Audit Committees (2009)On the Usefulness of Audit Co…Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence (2009)Board Monitoring, Audit Commi…Audit Committee Attributes, Financial Distress and the Quality of Financial Reporting in Malaysia (2009)Audit Committee Attributes, F…PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA (2007)PENGARUH KOMITE AUDIT TERHADA…Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests (2005)Corporate Governance, Earning…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)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)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)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Law and Finance (1998)Corporate Ownership Around the World (1999)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 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
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 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
  • 2012Detecting Earnings Management3,821 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals

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

2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • Cited by

    • 2016Corporate governance mechanisms and audit delay in a joint audit regulation91 cited
    • 2014Audit Quality and Firm Value: A Case of Pakistan73 cited
    • 2015The Impact of Internal Corporate Governance on the Timeliness of Financial Reports of Jordanian Firms: Evidence using Audit and Management Report Lags64 cited
    • 2011The effectiveness of audit committees for low‐ and mid‐cap firms62 cited
    • 2016Corporate governance guidelines compliance and firm financial performance47 cited
    • 2009Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence46 cited
    • 2015Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia45 cited
    • 2007PENGARUH KOMITE AUDIT TERHADAP KUALITAS LABA43 cited
    • 2009On the Usefulness of Audit Committees42 cited
    • 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Tests41 cited
    • 2020Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence40 cited
    • 2017Choosing an external auditor: does the composition of boards of directors matter?34 cited
    • 2019PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK26 cited
    • 2021Accounting conservatism and corporate governance: evidence from India26 cited
    • 2017Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria25 cited
    • 2009Audit Committee Attributes, Financial Distress and the Quality of Financial Reporting in Malaysia25 cited