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The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan
16 references·16 citing·31 second hopsampled
The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan (2013)The Audit Committee Characteristics and E…AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)AUDITING AND ASSURANCE SERVIC…Detecting Earnings Management (2012)Detecting Earnings ManagementBoard, audit committee, culture and earnings management: Malaysian evidence (2006)Board, audit committee, cultu…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…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…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Detecting Earnings Management. (1995)Detecting Earnings Management.A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityAudit committee characteristics and firm performance: a cross-country meta-analysis (2024)Audit committee characteristi…The role of audit committees in mitigating earnings management: evidence from Jordan (2022)The role of audit committees …Conceptualizing the Moderating Role of CEO Power and Ownership Concentration in the Relationship between Audit Committee and Firm Performance: Empirical Evidence from Pakistan (2021)Conceptualizing the Moderatin…The role of the audit committee in improving earnings quality: The case of industrial companies in GCC (2020)The role of the audit committ…The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia (2020)The influence of audit commit…Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee (2020)Surplus Free Cash Flow, Stock…Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan (2020)Mediating Effects of Liquidit…The Influence of Audit Committee Characteristics on Modified Audit Opinion in Jordan (2019)The Influence of Audit Commit…PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 (2019)PENGARUH CORPORATE GOVERNANCE…The Moderating Role of Family Control on the Relationship between Audit Committee Financial Expertise and Earnings Management (2018)The Moderating Role of Family…Board independence, earnings management and the moderating effect of family ownership in Jordan (2018)Board independence, earnings …Measuring the level of online financial disclosure in the Gulf Cooperation Council Countries (2017)Measuring the level of online…The impact of corporate governance on market capitalization: evidence from Bahrain bourse (2016)The impact of corporate gover…Corporate Governance and the Level of Compliance with International Accounting Standards (IAS-1): Evidence from Bahrain Bourse (2016)Corporate Governance and the …Audit Committee Characteristics and Earnings Management: Evidence from India (2016)Audit Committee Characteristi…The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan (2015)The Impact of Corporate Gover…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)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)Separation of Ownership and Control (1983)Financial accounting information and corporate governance (2001)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)How does financial reporting quality relate to investment efficiency? (2009)Debt covenant violation and manipulation of accruals (1994)Boards: Does one size fit all☆ (2007)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 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
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH

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892 cited
  • 2006Board, audit committee, culture and earnings management: Malaysian evidence820 cited
  • Cited by

    • 2016Audit Committee Characteristics and Earnings Management: Evidence from India56 cited
    • 2020Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee56 cited
    • 2018Board independence, earnings management and the moderating effect of family ownership in Jordan53 cited
    • 2022The role of audit committees in mitigating earnings management: evidence from Jordan51 cited
    • 2017Measuring the level of online financial disclosure in the Gulf Cooperation Council Countries45 cited
    • 2024Audit committee characteristics and firm performance: a cross-country meta-analysis35 cited
    • 2020The role of the audit committee in improving earnings quality: The case of industrial companies in GCC34 cited
    • 2020The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia27 cited
    • 2021Conceptualizing the Moderating Role of CEO Power and Ownership Concentration in the Relationship between Audit Committee and Firm Performance: Empirical Evidence from Pakistan27 cited
    • 2018The Moderating Role of Family Control on the Relationship between Audit Committee Financial Expertise and Earnings Management26 cited
    • 2020Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan24 cited
    • 2015The Impact of Corporate Governance Characteristics on Earnings Quality and Earnings Management: Evidence from Jordan23 cited
    • 2016Corporate Governance and the Level of Compliance with International Accounting Standards (IAS-1): Evidence from Bahrain Bourse23 cited
    • 2016The impact of corporate governance on market capitalization: evidence from Bahrain bourse22 cited
    • 2019PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-201721 cited
    • 2019The Influence of Audit Committee Characteristics on Modified Audit Opinion in Jordan19 cited