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Audit committee diligence around initial audit engagement
16 references·1 citing·47 second hop
Audit committee diligence around initial audit engagement (2016)Audit committee diligence around initial …Financial fraud, director reputation, and shareholder wealth (2007)Financial fraud, director rep…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Auditor choice and the cost of debt capital for newly public firms (2004)Auditor choice and the cost o…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Board meeting frequency and firm performance (1999)Board meeting frequency and f…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …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…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Are co‐opted boards socially responsible? (2023)Are co‐opted boards socially …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)Auditor size and audit quality (1981)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Large Shareholders and Corporate Control (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Environmental risk management and the cost of capital (2008)Hedge Fund Activism, Corporate Governance, and Firm Performance (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)Shareholder Litigation and Corporate Disclosures (1994)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Audit Committee Oversight Process* (2009)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)A Framework for Understanding and Researching Audit Quality (2011)
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References

  • 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
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1996Shareholder Activism by Institutional Investors: Evidence from CalPERS1,291 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
  • 2004Auditor choice and the cost of debt capital for newly public firms

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997 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
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    • 2023Are co‐opted boards socially responsible?34 cited