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Audit Committees and Quarterly Earnings Management

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References

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1984Research in Organizational Behavior10,806 cited
1991Earnings Management During Import Relief Investigations8,369 cited
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1996Higher market valuation of companies with a small board of directors6,614 cited
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2002Audit committee, board of director characteristics, and earnings management4,633 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
1985The effect of bonus schemes on accounting decisions3,311 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
2011The effects of bonus schemes on accounting decisions2,579 cited

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1991The Effects of Board Composition and Direct Incentives on Firm Performance2,312 cited

Cited by

2006The effect of audit committee performance on earnings quality425 cited
2009Corporate Governance and Earnings Management: A Meta‐Analysis394 cited
2012The effect of audit committee characteristics on intellectual capital disclosure393 cited
2008Audit committees and earnings quality354 cited
2017Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?348 cited
2007Audit committee effectiveness: informal processes and behavioural effects310 cited
2020Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint272 cited
2012Audit committee effectiveness and timeliness of reporting: Indonesian evidence264 cited
2019Female directors and managerial opportunism: Monitoring versus advisory female directors260 cited
2010Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence255 cited
2017The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms255 cited
2016The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings254 cited
2009Audit committee compensation and the demand for monitoring of the financial reporting process235 cited
2016Ownership structure and earnings management: evidence from Jordan225 cited
2011Audit committee gender differences and earnings management222 cited
2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited