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Are Independent Audit Committee Members Objective? Experimental Evidence

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References

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1998Director Ownership, Corporate Performance, and Management Turnover177 cited

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1982An Assessment of Laboratory Experiments in Accounting176 cited

Cited by

2020Audit committee ownership and audit report lag: evidence from Australia75 cited
2012Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements74 cited
2014Insights for Research and Practice: What We Learn about Fraud from Other Disciplines70 cited
2016The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Financial Reporting Decisions70 cited
2017Audit Committee Oversight of Fraud Risk: The Role of Social Ties, Professional Ties, and Governance Characteristics59 cited
2021Audit committee diversity and corporate scandals: evidence from the UK57 cited
2019Fraud diamond, Machiavellianism and fraud intention50 cited
2018Realigning Auditors' Accountability: Experimental Evidence50 cited
2014Audit committee composition and effectiveness: a review of post-SOX literature49 cited
2014Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 200247 cited
2020Is Audit Committee Equity Compensation Related to Audit Fees?*43 cited
2011Do Audit Committees Reduce the Agency Costs of Ownership Structure?41 cited
2013The influence of director stock ownership and board discussion transparency on financial reporting quality41 cited
2015Audit Committee Incentives and the Resolution of Detected Misstatements40 cited
2019Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence40 cited
2016Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality38 cited