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Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*
16 references·16 citing·39 second hopsampled
Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)Changes in Corporate Governance Associate…Financial fraud, director reputation, and shareholder wealth (2007)Financial fraud, director rep…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Corporate Governance, Account…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments (2003)Too Busy to Mind the Business…Institutional Investors and Executive Compensation (2003)Institutional Investors and E…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…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Outside directors and CEO turnover (1988)Outside directors and CEO tur…A review of China-related accounting research in the past 25 years (2022)A review of China-related acc…Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses (2019)Does Audit Committee Accounti…CEO financial background and internal control weaknesses (2019)CEO financial background and …Audit committee gender diversity and financial reporting: evidence from restatements (2019)Audit committee gender divers…Internal control in accounting research: A review (2018)Internal control in accountin…Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships (2017)Supplier Internal Control Qua…Operational IT Failures, IT Value Destruction, and Board-Level IT Governance Changes1 (2017)Operational IT Failures, IT V…Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality (2017)Business Strategy, Internal C…SOX after Ten Years: A Multidisciplinary Review (2014)SOX after Ten Years: A Multid…CEO Characteristics and Internal Control Quality (2013)CEO Characteristics and Inter…The Failure to Remediate Previously Disclosed Material Weaknesses in Internal Controls (2012)The Failure to Remediate Prev…Internal Control Reporting and Audit Report Lags: Further Evidence (2012)Internal Control Reporting an…Governance, media and the quality of environmental disclosure (2012)Governance, media and the qua…Internal Control Material Weaknesses and CFO Compensation* (2011)Internal Control Material Wea…Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements (2011)Auditor Realignments Accompan…Corporate Governance and Accountability (2010)Corporate Governance and Acco…Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. 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(2011)Management ownership and market valuation (1988)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)Agency Problems and the Theory of the Firm (1980)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Large Shareholders and Corporate Control (1986)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Pay without performance: the unfulfilled promise of executive compensation (2005)Monitoring: Which institutions matter? (2007)Corporate Social Responsibility as a Conflict Between Shareholders (2010)The Theory of Capital Structure (1991)Institutional Logics and the Historical Contingency of Power in Organizations: Executive Succession in the Higher Education Publishing Industry, 1958– 1990 (1999)Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-Level Evidence (2002)Finance and Growth: Theory and Evidence (2004)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Women in the boardroom and their impact on governance and performance☆ (2009)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)
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References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1988Outside directors and CEO turnover4,251 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2003Institutional Investors and Executive Compensation2,012 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,666 cited
  • 2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
  • 2003Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments1,481 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

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1,045 cited
  • 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • Cited by

    • 2012Governance, media and the quality of environmental disclosure440 cited
    • 2018Internal control in accounting research: A review237 cited
    • 2022A review of China-related accounting research in the past 25 years232 cited
    • 2014SOX after Ten Years: A Multidisciplinary Review227 cited
    • 2019Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses159 cited
    • 2011Internal Control Material Weaknesses and CFO Compensation*155 cited
    • 2011Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements154 cited
    • 2017Operational IT Failures, IT Value Destruction, and Board-Level IT Governance Changes1149 cited
    • 2010Corporate Governance and Accountability140 cited
    • 2019Audit committee gender diversity and financial reporting: evidence from restatements136 cited
    • 2017Business Strategy, Internal Control over Financial Reporting, and Audit Reporting Quality134 cited
    • 2017Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships133 cited
    • 2012The Failure to Remediate Previously Disclosed Material Weaknesses in Internal Controls121 cited
    • 2013CEO Characteristics and Internal Control Quality116 cited
    • 2012Internal Control Reporting and Audit Report Lags: Further Evidence115 cited
    • 2019CEO financial background and internal control weaknesses111 cited