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Audit committee impact on the quality of financial reporting and disclosure

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References

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2000The effects of audit committee activity and independence on corporate fraud635 cited

Cited by

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2019The disclosure of financial forward-looking information43 cited
2018Does board diversity matter in the disclosure process? An analysis of the association between diversity and the disclosure of information on risks43 cited
2021Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates42 cited
2018Audit committee accounting expertise and forward-looking disclosures39 cited
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2022The bidirectional relationship between corporate social responsibility and financial reporting quality: Does gender diversity matter? Evidence from US companies30 cited
2019An examination of the impact of compliance with internal audit standards on financial reporting quality29 cited
2022Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence25 cited
2024Corporate governance and firm performance: Evidence from political instability, political ideology, and corporate governance reforms in Pakistan24 cited
2024The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality23 cited
2019Voluntary disclosure and earnings quality: evidence from ownership concentration environment23 cited
2023Does Audit Committee Busyness Impact Audit Report Lag?21 cited
2020The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?21 cited