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Audits as a Corporate Governance Mechanism: Evidence from the German Market · Study

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PreprintAudits as a Corporate Governance Mechanism: Evidence from the German Market

Hollis Ashbaugh Skaife2003

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Preprintgreen2003

Audits as a Corporate Governance Mechanism: Evidence from the German Market

Hollis Ashbaugh Skaife · Terry D. Warfield

34 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1997Legal Determinants of External Finance 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1981Auditor size and audit quality 2000The effect of international institutional factors on properties of accounting earnings 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure 2000The Economic Consequences of Increased Disclosure 1999The Economic Consequences of Increased Disclosure

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2012Audit Quality and Corporate Governance: Evidence from the Microfinance Industry 2014Role of auditor in agency conflict and corporate governance

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2003Audits as a Corporate Governance Mechanism: Evidence from the German Marketarticle · 20 shared references 2005Determinants of audit time as a proxy of audit qualityarticle · 10 shared references 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countriesarticle · 9 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 9 shared references 2011Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finlandarticle · 9 shared references 2001Investor Protection Laws, Accounting and Auditing Around the Worldpreprint · 9 shared references

Details

Year2003

Typepreprint

Published2003-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations34

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.415100

openalex_workW2115732487

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