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Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees

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References

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2002Board Characteristics and Audit Fees*942 cited

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1998Relative valuation roles of equity book value and net income as a function of financial health897 cited

Cited by

2016Understanding the Relation between Financial Reporting Quality and Audit Quality243 cited
2015Shared auditors in mergers and acquisitions218 cited
2016Auditors and Client Investment Efficiency218 cited
2019The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting191 cited
2015Internal Control Opinion Shopping and Audit Market Competition187 cited
2019Board Committees in Corporate Governance: A Cross‐Disciplinary Review and Agenda for the Future163 cited
2019Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses159 cited
2019Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees153 cited
2019On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities141 cited
2018The Impact of Audit Committee Financial Expertise on Management Discussion and Analysis (MD&A) Tone119 cited
2017The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments109 cited
2018The Monitoring Effectiveness of Co‐opted Audit Committees107 cited
2019Experience of Audit Committee Members and Audit Quality101 cited
2015Managerial Overconfidence and Audit Fees94 cited
2018Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality88 cited
2018Board monitoring and audit fees: the moderating role of CEO/chair dual roles86 cited