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Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System
16 references·16 citing·39 second hopsampled
Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System (2009)Determinants of Audit Committee Meeting F…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Performance matched discretionary accrual measures (2005)Performance matched discretio…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)Disappearing dividends: chang…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Board meeting frequency and firm performance (1999)Board meeting frequency and f…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Shareholder Activism by Institutional Investors: Evidence from CalPERS (1996)Shareholder Activism by Insti…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Liquidity versus Control: The Institutional Investor as Corporate Monitor (1991)Liquidity versus Control: The…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members (2022)The role of the audit committ…Corporate board and dynamics of capital structure: Evidence from UK , France and Germany (2022)Corporate board and dynamics …Corporate governance and sustainability reporting quality: evidence from Nigeria (2021)Corporate governance and sust…Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy (2021)Board characteristics, audit …The role of audit committee attributes in corporate sustainability reporting (2019)The role of audit committee a…Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange (2016)Corporate governance: the imp…CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form (2015)CEO Power, Internal Control Q…Audit committee attributes and firm performance: evidence from Malaysian finance companies (2015)Audit committee attributes an…Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from N ew Z ealand (2013)Voluntary Audit Committee Cha…Audit committee experts and earnings quality (2013)Audit committee experts and e…The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)The Governance Role of Audit …The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements (2012)The Association between Audit…Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand (2012)Non‐Audit Services and Knowle…Board Characteristics and Firm Performance: Case of Saudi Arabia (2012)Board Characteristics and Fir…Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)Client Importance and Earning…Audit committee characteristics and investment in internal auditing (2010)Audit committee characteristi…Management ownership and market valuation (1988)The Cross-Section of Expected Stock Returns (1992)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Governance, Board Diversity, and Firm Value (2003)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Earnings Management During Import Relief Investigations (1991)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Investor Sentiment and the Cross‐Section of Stock Returns (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Corporate Governance and Equity Prices (2003)On the use of instrumental variables in accounting research (2009)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Law and Finance (1998)Corporate Ownership Around the World (1999)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 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
  • 2001Disappearing dividends: changing firm characteristics or lower propensity to pay?3,039 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 1996Shareholder Activism by Institutional Investors: Evidence from CalPERS1,291 cited
  • 2002Board Characteristics and Audit Fees*

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942 cited
  • 1991Liquidity versus Control: The Institutional Investor as Corporate Monitor924 cited
  • Cited by

    • 2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited
    • 2019The role of audit committee attributes in corporate sustainability reporting214 cited
    • 2012The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements213 cited
    • 2015CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form206 cited
    • 2016Corporate governance: the impact of director and board structure, ownership structure and corporate control on the performance of listed companies on the Ghana stock exchange180 cited
    • 2015Audit committee attributes and firm performance: evidence from Malaysian finance companies168 cited
    • 2021Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy167 cited
    • 2011Client Importance and Earnings Management: The Moderating Role of Audit Committees159 cited
    • 2010Audit committee characteristics and investment in internal auditing149 cited
    • 2021Corporate governance and sustainability reporting quality: evidence from Nigeria139 cited
    • 2012Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand115 cited
    • 2012Board Characteristics and Firm Performance: Case of Saudi Arabia106 cited
    • 2013Audit committee experts and earnings quality91 cited
    • 2022Corporate board and dynamics of capital structure: Evidence from UK , France and Germany91 cited
    • 2013Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from N ew Z ealand91 cited
    • 2022The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members91 cited