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Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients*
16 references·16 citing·32 second hopsampled
Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients* (2007)Audit Committee, Board Characteristics, a…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Larger board size and decreasing firm value in small firms (1998)Larger board size and decreas…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…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…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Boards of Directors and Corpo…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…How pervasive is corporate fraud? (2023)How pervasive is corporate fr…Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Behavioral Economics of Accou…An empirical study of sustainability reporting assurance: current trends and new insights (2021)An empirical study of sustain…THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA (2020)THE IMPACT OF AUDIT QUALITY, …Audit committee ownership and audit report lag: evidence from Australia (2020)Audit committee ownership and…Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses (2019)Does Audit Committee Accounti…Board monitoring and audit fees: the moderating role of CEO/chair dual roles (2018)Board monitoring and audit fe…Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks (2017)Exploring the Nexus Between H…Earnings quality and audit attributes in high concentrated ownership market (2016)Earnings quality and audit at…Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2015)Audit Quality and Corporate G…The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms (2014)The Effect of Governance on S…Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S. (2014)Good Apples, Bad Apples: Sort…The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)The Governance Role of Audit …Corporate governance mechanisms and their impact on company performance: A structural equation model analysis (2012)Corporate governance mechanis…A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions (2012)A Post-SOX Examination of Fac…The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services (2009)The effect of Enron, Andersen…Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)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)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)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)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Financial accounting information and corporate governance (2001)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 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
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 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
  • 1989Boards of Directors and Corporate Financial Performance: A Review and Integrative Model2,675 cited
  • 1998Larger board size and decreasing firm value in small firms2,200 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited

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

2004
Audit Committee Characteristics and Restatements
1,666 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • Cited by

    • 2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited
    • 2023How pervasive is corporate fraud?211 cited
    • 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
    • 2014The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms173 cited
    • 2019Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses159 cited
    • 2017Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks158 cited
    • 2012A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions131 cited
    • 2015Audit Quality and Corporate Governance: Evidence from the Microfinance Industry100 cited
    • 2012Corporate governance mechanisms and their impact on company performance: A structural equation model analysis87 cited
    • 2018Board monitoring and audit fees: the moderating role of CEO/chair dual roles86 cited
    • 2009The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services82 cited
    • 2016Earnings quality and audit attributes in high concentrated ownership market82 cited
    • 2014Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S.77 cited
    • 2020Audit committee ownership and audit report lag: evidence from Australia75 cited
    • 2021An empirical study of sustainability reporting assurance: current trends and new insights74 cited
    • 2020THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA70 cited