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Corporate Governance and Accountability
16 references·16 citing·46 second hopsampled
Corporate Governance and Accountability (2010)Corporate Governance and AccountabilityChanges in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)Changes in Corporate Governan…Corporate governance and earnings management at large U.S. bank holding companies (2009)Corporate governance and earn…Chief Executive Officer Equity Incentives and Accounting Irregularities (2009)Chief Executive Officer Equit…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006)Is There a Link between Execu…Is There a Link Between Executive Equity Incentives and Accounting Fraud (2005)Is There a Link Between Execu…CEO incentives and earnings management (2004)CEO incentives and earnings m…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…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…The Genius of American Corporate Law (1994)The Genius of American Corpor…Do the Merits Matter? A Study of Settlements in Securities Class Actions (1991)Do the Merits Matter? A Study…State Law, Shareholder Protection, and the Theory of the Corporation (1977)State Law, Shareholder Protec…Federalism and Corporate Law: Reflections upon Delaware (1974)Federalism and Corporate Law:…Drivers of combined assurance in a sustainable development context: Evidence from integrated reports (2020)Drivers of combined assurance…The corporate governance–risk-taking nexus: evidence from insurance companies (2018)The corporate governance–risk…A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice (2018)A Conceptual Model for Unders…Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory (2017)Corporate social responsibili…Institutional Determinants of Private Shareholder Engagement in Brazil and South Africa: The Role of Regulation (2016)Institutional Determinants of…Effect of Board Diversity on Corporate Governance Structure and Operating Performance: Evidence from the UK Listed Firms (2016)Effect of Board Diversity on …Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices (2016)Demand for, and impediments t…Board composition, board size and financial performance of Johannesburg stock exchange companies (2016)Board composition, board size…An initial review of biodiversity reporting by South African corporates: The case of the food and mining sectors (2016)An initial review of biodiver…Risk disclosures by South African listed companies post-King III (2015)Risk disclosures by South Afr…Isomorphism and resistance in implementing IFRS 10 and IFRS 12 (2015)Isomorphism and resistance in…The framework for board accountability in corporate governance (2014)The framework for board accou…Board Composition, Firm Characteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman Stock Exchange (2014)Board Composition, Firm Chara…A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations (2014)A typology for exploring the …Corporate Social and Environment‐related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country (2013)Corporate Social and Environm…Multiple influences on corporate governance practice in Nigeria: Agents, strategies and implications (2012)Multiple influences on corpor…Auditor size and audit quality (1981)Limited-dependent and qualitative variables in econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)The Pricing of Options and Corporate Liabilities (1973)The Structure of Corporate Ownership: Causes and Consequences (1985)Corporate governance, chief executive officer compensation, and firm performance (1999)Why do CFOs Become Involved in Material Accounting Manipulations? (2010)The incentives for tax planning (2011)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Econometric Analysis of Cross Section and Panel Data (2001)Corporate governance, accounting and finance: A review (2010)Board characteristics and Chinese bank performance (2013)Does board structure in banks really affect their performance? (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Do corporate governance characteristics influence tax management? (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Executive Compensation: Where We Are, and How We Got There (2013)Separation of Ownership and Control (1983)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)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)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)Internal control and management guidance (2009)Voluntary environmental disclosure quality and firm value: Further evidence (2015)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)
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References

  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2009Chief Executive Officer Equity Incentives and Accounting Irregularities876 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2006Is There a Link between Executive Equity Incentives and Accounting Fraud?586 cited
  • 2009Corporate governance and earnings management at large U.S. bank holding companies582 cited
  • 1974Federalism and Corporate Law: Reflections upon Delaware549 cited
  • 2005Is There a Link Between Executive Equity Incentives and Accounting Fraud431 cited
  • 1994The Genius of American Corporate Law329 cited
  • 1977State Law, Shareholder Protection, and the Theory of the Corporation301 cited
  • 1991Do the Merits Matter? A Study of Settlements in Securities Class Actions

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301 cited
  • 2010Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*293 cited
  • Cited by

    • 2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice126 cited
    • 2013Corporate Social and Environment‐related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country106 cited
    • 2018The corporate governance–risk-taking nexus: evidence from insurance companies86 cited
    • 2014Board Composition, Firm Characteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman Stock Exchange83 cited
    • 2015Isomorphism and resistance in implementing IFRS 10 and IFRS 1268 cited
    • 2012Multiple influences on corporate governance practice in Nigeria: Agents, strategies and implications63 cited
    • 2014A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations62 cited
    • 2016Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices62 cited
    • 2016Institutional Determinants of Private Shareholder Engagement in Brazil and South Africa: The Role of Regulation60 cited
    • 2020Drivers of combined assurance in a sustainable development context: Evidence from integrated reports59 cited
    • 2016Board composition, board size and financial performance of Johannesburg stock exchange companies56 cited
    • 2015Risk disclosures by South African listed companies post-King III53 cited
    • 2017Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory50 cited
    • 2016An initial review of biodiversity reporting by South African corporates: The case of the food and mining sectors42 cited
    • 2016Effect of Board Diversity on Corporate Governance Structure and Operating Performance: Evidence from the UK Listed Firms41 cited
    • 2014The framework for board accountability in corporate governance40 cited