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Audit Committee Incentives and the Resolution of Detected Misstatements

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References

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2004

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Audit Committee Characteristics and Restatements

1,666 cited

2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited

Cited by

2019Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence40 cited
2017Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Client Pressure on Auditors' Judgments39 cited
2018The consequences of audit committee quality36 cited
2021Audit committee members’ professional identities: Evidence from the field30 cited
2022Multiple Directorships and Audit Committee Effectiveness: Evidence from Effort Allocation28 cited
2022The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory27 cited
2017Audit committee cash compensation and propensity of firms to beat earnings by a large margin: Conditional effects of CEO power and agency risks25 cited
2023Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?23 cited
2023The materiality of identified misstatements by auditors and earnings management18 cited
2023Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion18 cited