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Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
16 references·16 citing·41 second hopsampled
Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Corporate Governance Research in Accounti…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Financial fraud, director reputation, and shareholder wealth (2007)Financial fraud, director rep…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures (2020)The impact of audit committee…CEO-director ties and labor investment efficiency (2019)CEO-director ties and labor i…Credibility of sustainability reports: The contribution of audit committees (2018)Credibility of sustainability…Audit Committee Effectiveness and Company Performance: Evidence from Jordan (2018)Audit Committee Effectiveness…Audit committee financial expertise and earnings quality: A meta-analysis (2017)Audit committee financial exp…A Review of the Archival Literature on Audit Partners (2017)A Review of the Archival Lite…Qualitative Research in Auditing: A Methodological Roadmap (2015)Qualitative Research in Audit…Audit committee attributes and firm performance: evidence from Malaysian finance companies (2015)Audit committee attributes an…Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees (2014)Who's Really in Charge? Audit…The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)The Association between Susta…The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness (2014)The association between chara…The Audit Committee: Management Watchdog or Personal Friend of the CEO? (2013)The Audit Committee: Manageme…Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study (2013)Stakeholder Engagement, Corpo…The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors (2012)The Audit of Fair Values and …Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting (2012)Does the Voluntary Adoption o…Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)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)Structural Equations with Latent Variables (1989)Structural Equations with Latent Variables. (1991)A Survey of Corporate Governance (1997)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)The role of information and financial reporting in corporate governance and debt contracting (2010)Does board gender diversity improve the informativeness of stock prices? (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Agency Problems and the Theory of the Firm (1980)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Higher market valuation of companies with a small board of directors (1996)Blockholder Trading, Market Efficiency, and Managerial Myopia (2009)The Pricing of Audit Services: Theory and Evidence (1980)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The impact of performance-based compensation on misreporting (2005)The effects of corporate governance on firms’ credit ratings (2006)Financial accounting information and corporate governance (2001)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 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
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2007Financial fraud, director reputation, and shareholder wealth

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1,041 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • Cited by

    • 2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports464 cited
    • 2012Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting416 cited
    • 2013The Audit Committee: Management Watchdog or Personal Friend of the CEO?410 cited
    • 2017A Review of the Archival Literature on Audit Partners380 cited
    • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
    • 2018Credibility of sustainability reports: The contribution of audit committees307 cited
    • 2015Qualitative Research in Auditing: A Methodological Roadmap303 cited
    • 2019CEO-director ties and labor investment efficiency272 cited
    • 2013Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study266 cited
    • 2014Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees243 cited
    • 2012The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors231 cited
    • 2014The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness222 cited
    • 2017Audit committee financial expertise and earnings quality: A meta-analysis195 cited
    • 2018Audit Committee Effectiveness and Company Performance: Evidence from Jordan184 cited
    • 2020The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures184 cited
    • 2015Audit committee attributes and firm performance: evidence from Malaysian finance companies168 cited