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Audit Committees, Boards, and the Quality of Reported Earnings*

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References

1996Higher market valuation of companies with a small board of directors6,614 cited
2003Earnings management and investor protection: an international comparison5,395 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
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
1999Board meeting frequency and firm performance2,092 cited
2004Audit Committee Characteristics and Restatements1,666 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis

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1,391 cited

2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited

2004Remuneration, Retention, and Reputation Incentives for Outside Directors841 cited

Cited by

2007Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China514 cited
2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?469 cited
2012Governance, media and the quality of environmental disclosure440 cited
2012Is Environmental Governance Substantive or Symbolic? An Empirical Investigation437 cited
2008Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices*411 cited
2011Legal Expertise on Corporate Audit Committees and Financial Reporting Quality377 cited
2008Audit committees and earnings quality354 cited
2011Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements347 cited
2015Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms317 cited
2011CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*312 cited
2006The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Earnings309 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
2017The impact of audit committee expertise on audit quality: Evidence from UK audit fees260 cited
2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited
2014Independent audit committee characteristics and real earnings management214 cited