SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis
16 references·16 citing·33 second hopsampled
Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis (2006)Audit Committee Financial Expertise, Corp…The market pricing of accruals quality (2005)The market pricing of accrual…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…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Larger board size and decreasing firm value in small firms (1998)Larger board size and decreas…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…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Outside directors, board independence, and shareholder wealth (1990)Outside directors, board inde…Separation of Ownership and Control (1983)Separation of Ownership and C…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Director Connectedness: Monitoring Efficacy and Career Prospects (2018)Director Connectedness: Monit…Corporate governance and sustainable business conduct— E ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices (2018)Corporate governance and sust…Audit committee characteristics and financial statement comparability (2018)Audit committee characteristi…Corporate governance mechanisms and cost of debt (2016)Corporate governance mechanis…Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011 (2015)Impact of Audit Committee and…Audit committee attributes and firm performance: evidence from Malaysian finance companies (2015)Audit committee attributes an…Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia (2014)Accounting quality in the pre…Corporate governance and earnings management in Malaysian government linked companies (2012)Corporate governance and earn…What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code? (2011)What determines the informati…Corporate Governance and Accruals Earnings Management (2011)Corporate Governance and Accr…Audit committee financial expertise and misappropriation of assets (2010)Audit committee financial exp…The role of audit committees in managing relationships with external auditors after SOX (2009)The role of audit committees …Determinants of board members' financial expertise — Empirical evidence from France (2009)Determinants of board members…Audit firm, corporate governance, and audit quality: Evidence from Bahrain (2009)Audit firm, corporate governa…Corporate governance and the value‐relevance of accounting information (2008)Corporate governance and the …Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research (2007)Auditor Communications with t…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)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)A Survey of Corporate Governance (1997)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)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 Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
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
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 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
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 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
  • 2005The market pricing of accruals quality3,101 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1998

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

Larger board size and decreasing firm value in small firms
2,200 cited
  • 1990Outside directors, board independence, and shareholder wealth1,930 cited
  • Cited by

    • 2015Audit committee attributes and firm performance: evidence from Malaysian finance companies168 cited
    • 2007Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research131 cited
    • 2018Corporate governance and sustainable business conduct— E ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices130 cited
    • 2009Audit firm, corporate governance, and audit quality: Evidence from Bahrain110 cited
    • 2018Director Connectedness: Monitoring Efficacy and Career Prospects104 cited
    • 2008Corporate governance and the value‐relevance of accounting information98 cited
    • 2009The role of audit committees in managing relationships with external auditors after SOX98 cited
    • 2009Determinants of board members' financial expertise — Empirical evidence from France92 cited
    • 2011Corporate Governance and Accruals Earnings Management86 cited
    • 2010Audit committee financial expertise and misappropriation of assets79 cited
    • 2018Audit committee characteristics and financial statement comparability77 cited
    • 2015Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 201171 cited
    • 2014Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia69 cited
    • 2012Corporate governance and earnings management in Malaysian government linked companies69 cited
    • 2011What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?66 cited
    • 2016Corporate governance mechanisms and cost of debt65 cited