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Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes
16 references·16 citing·35 second hopsampled
Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Internal Control…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…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…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…Financial distress, internal control, and earnings management: Evidence from China (2020)Financial distress, internal …Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)Does the market value greenho…Measuring Accounting Reporting Complexity with XBRL (2017)Measuring Accounting Reportin…Trust and Financial Reporting Quality (2014)Trust and Financial Reporting…Outside directors and board advising and monitoring performance (2014)Outside directors and board a…Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly (2014)Corporate Governance, Risk Di…The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)The Effect of Audit Committee…The Audit Committee: Management Watchdog or Personal Friend of the CEO? (2013)The Audit Committee: Manageme…Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies (2013)Aggregated, voluntary, and ma…Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)Is Environmental Governance S…Governance, media and the quality of environmental disclosure (2012)Governance, media and the qua…Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis (2012)Enterprise Risk Management Pr…Legal Expertise on Corporate Audit Committees and Financial Reporting Quality (2011)Legal Expertise on Corporate …Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Corporate Governance Research…The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)The Role of the Internal Audi…Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)Changes in Corporate Governan…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Earnings Management During Import Relief Investigations (1991)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, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Detecting Earnings Management. (1995)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)On the use of instrumental variables in accounting research (2009)Financial accounting information and corporate governance (2001)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2000

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Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
1,185 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • Cited by

    • 2012Governance, media and the quality of environmental disclosure440 cited
    • 2012Is Environmental Governance Substantive or Symbolic? An Empirical Investigation437 cited
    • 2013The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process433 cited
    • 2011Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions430 cited
    • 2013The Audit Committee: Management Watchdog or Personal Friend of the CEO?410 cited
    • 2011Legal Expertise on Corporate Audit Committees and Financial Reporting Quality377 cited
    • 2017Measuring Accounting Reporting Complexity with XBRL348 cited
    • 2012Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis345 cited
    • 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
    • 2010Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*293 cited
    • 2014Outside directors and board advising and monitoring performance283 cited
    • 2013Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies276 cited
    • 2014Trust and Financial Reporting Quality273 cited
    • 2020Financial distress, internal control, and earnings management: Evidence from China271 cited
    • 2020Does the market value greenhouse gas emissions? Evidence from multi-country firm data268 cited
    • 2014Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and I taly262 cited