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The impact of audit committee quality on financial reporting quality and audit fees
16 references·16 citing·20 second hopsampled
The impact of audit committee quality on financial reporting quality and audit fees (2009)The impact of audit committee quality on …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …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…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …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…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 TheoryThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Audit committee effectiveness, audit quality and earnings management: evidence from Ghana (2024)Audit committee effectiveness…Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research (2021)Corporate Board Committees an…Climate Risk and the Price of Audit Services: The Case of Drought (2020)Climate Risk and the Price of…Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market (2020)Audit Committee Features and …The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting (2019)The impact of audit committee…Managerial ownership, audit firm size, and audit fees: Australian evidence (2019)Managerial ownership, audit f…Audit committee characteristics and financial statement comparability (2018)Audit committee characteristi…Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective (2017)Audit committees and financia…Audit committees and financial reporting quality (2017)Audit committees and financia…Examining Audit Committees in the Corporate Governance of Public Bodies (2015)Examining Audit Committees in…Characteristics of non-audit services and financial restatements in Malaysia (2014)Characteristics of non-audit …Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from N ew Z ealand (2013)Voluntary Audit Committee Cha…Remuneration committee independence and CEO remuneration for firm financial performance (2013)Remuneration committee indepe…Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy (2013)Corporate Governance, Firm Ch…The Association between Audit Committees and Audit Fees in the Public Sector (2011)The Association between Audit…The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK (2010)The effectiveness of corporat…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 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
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004

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Costs of Equity and Earnings Attributes
2,387 cited

Cited by

  • 2021Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research113 cited
  • 2017Audit committees and financial reporting quality111 cited
  • 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited
  • 2013Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy100 cited
  • 2017Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective99 cited
  • 2013Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from N ew Z ealand91 cited
  • 2019The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting80 cited
  • 2018Audit committee characteristics and financial statement comparability77 cited
  • 2020Climate Risk and the Price of Audit Services: The Case of Drought63 cited
  • 2019Managerial ownership, audit firm size, and audit fees: Australian evidence61 cited
  • 2014Characteristics of non-audit services and financial restatements in Malaysia53 cited
  • 2015Examining Audit Committees in the Corporate Governance of Public Bodies46 cited
  • 2024Audit committee effectiveness, audit quality and earnings management: evidence from Ghana45 cited
  • 2013Remuneration committee independence and CEO remuneration for firm financial performance42 cited
  • 2020Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market37 cited
  • 2011The Association between Audit Committees and Audit Fees in the Public Sector33 cited