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Audit committee activity and internal control quality in Egypt
16 references·16 citing·41 second hopsampled
Audit committee activity and internal control quality in Egypt (2016)Audit committee activity and internal con…Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation (2016)Auditor Changes: A Joint Test…Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2011)Corporate boards, audit commi…Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies (2007)Exploring the Effects of Corp…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies (2006)Factors Influencing Voluntary…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Audit Quality and the Pricing of Discretionary Accruals (2003)Audit Quality and the Pricing…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Enhancing Audit Committee Effectiveness (1996)Enhancing Audit Committee Eff…The use of audit committees for monitoring (1994)The use of audit committees f…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…Separation of Ownership and Control (1983)Separation of Ownership and C…Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises (2024)Digital age imperatives and f…Agency costs and auditor choice: moderating role of board’s expertise and internal control (2022)Agency costs and auditor choi…The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector: A quantitative approach (2021)The effects of the internal c…The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt (2021)The effect of ownership struc…Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019 (2021)Research patterns and intelle…The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter? (2020)The impact of audit committee…PREVENTIONAL AUDIT: IMPLEMENTATION OF SOX CONTROL TO PREVENT FRAUD (2020)PREVENTIONAL AUDIT: IMPLEMENT…Internal control quality and voluntary disclosure: does CEO duality matter? (2020)Internal control quality and …Can the academic experience of senior leadership improve corporate internal control quality? (2020)Can the academic experience o…The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia (2019)The effect of board and audit…Internal control quality, voluntary disclosure, and cost of equity capital: The case of an unregulated market (2019)Internal control quality, vol…Classifying internal audit quality using textual analysis: the case of auditor selection (2019)Classifying internal audit qu…Board independence and internal control quality in Egypt: does CEO duality matter? (2019)Board independence and intern…Audit committee role: formal rituals or effective oversight process? (2019)Audit committee role: formal …External auditor type, discretionary accruals and investors’ reactions (2018)External auditor type, discre…Internal controls and fraud – empirical evidence from oil and gas company (2016)Internal controls and fraud –…Coefficient Alpha and the Internal Structure of Tests (1951)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Content Analysis: An Introduction to its Methodology. (1984)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies (2017)Board structure and environmental, social, and governance disclosure in Latin America (2018)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)Greenmail: A Study of Board Performance in Corporate Governance (1987)Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Auditor Selection and Audit Committee Characteristics (2000)The effects of audit committee activity and independence on corporate fraud (2000)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Agency Theory: An Assessment and Review (1989)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate governance and board of directors: The effect of a board composition on firm sustainability performance (2019)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Higher market valuation of companies with a small board of directors (1996)Corporate Governance and Equity Prices (2003)Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* (2008)Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)The Nature of the Firm (1937)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Strategic assets and organizational rent (1993)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Boards: Does one size fit all☆ (2007)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2011Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies673 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2007Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies498 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 2003Audit Quality and the Pricing of Discretionary Accruals453 cited

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2016
Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation
442 cited
  • 1996Enhancing Audit Committee Effectiveness374 cited
  • Cited by

    • 2016Internal controls and fraud – empirical evidence from oil and gas company141 cited
    • 2019The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia60 cited
    • 2019Classifying internal audit quality using textual analysis: the case of auditor selection55 cited
    • 2019Internal control quality, voluntary disclosure, and cost of equity capital: The case of an unregulated market44 cited
    • 2021Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-201939 cited
    • 2019Audit committee role: formal rituals or effective oversight process?36 cited
    • 2018External auditor type, discretionary accruals and investors’ reactions33 cited
    • 2021The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt33 cited
    • 2020PREVENTIONAL AUDIT: IMPLEMENTATION OF SOX CONTROL TO PREVENT FRAUD29 cited
    • 2020Internal control quality and voluntary disclosure: does CEO duality matter?28 cited
    • 2024Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises26 cited
    • 2021The effects of the internal control system on the risk, profitability, and compliance of the U.S. banking sector: A quantitative approach25 cited
    • 2022Agency costs and auditor choice: moderating role of board’s expertise and internal control24 cited
    • 2020The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?21 cited
    • 2019Board independence and internal control quality in Egypt: does CEO duality matter?20 cited
    • 2020Can the academic experience of senior leadership improve corporate internal control quality?18 cited