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Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria
16 references·2 citing·36 second hop
Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria (2015)Audit Committee Characteristics and Earni…Audit committee financial expertise and earnings management: The role of status (2014)Audit committee financial exp…Detecting Earnings Management (2012)Detecting Earnings ManagementThe Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* (2008)Does the SOX Definition of an…The effect of audit committee performance on earnings quality (2006)The effect of audit committee…Audit Committees and Quarterly Earnings Management (2005)Audit Committees and Quarterl…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Board Composition and Corporate Fraud (2004)Board Composition and Corpora…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The use of audit committees for monitoring (1994)The use of audit committees f…Positive Accounting Theory (1985)Positive Accounting TheoryTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Audit committee attributes and bank performance in Africa (2024)Audit committee attributes an…Effect of Audit Committee Expertise and Meeting on Earnings Quality in Indonesian Listed Companies: A Conceptual Approach (2017)Effect of Audit Committee Exp…Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Replicating Anomalies (2018)A Coefficient of Agreement for Nominal Scales (1960)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Detecting Earnings Management. (1995)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Financial accounting information and corporate governance (2001)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 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
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*630 cited
  • 2014Audit committee financial expertise and earnings management: The role of status583 cited
  • 2004Board Composition and Corporate Fraud531 cited
  • 2006

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The effect of audit committee performance on earnings quality
425 cited
  • 2005Audit Committees and Quarterly Earnings Management414 cited
  • Cited by

    • 2017Effect of Audit Committee Expertise and Meeting on Earnings Quality in Indonesian Listed Companies: A Conceptual Approach13 cited
    • 2024Audit committee attributes and bank performance in Africa12 cited