Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting

16 references·2 citing·43 second hop

FromToDepth

this work references cited by second hop

References

1983Separation of Ownership and Control19,446 cited
1984Upper Echelons: The Organization as a Reflection of Its Top Managers16,343 cited
1980Agency Problems and the Theory of the Firm10,540 cited
2004Audit Committee Characteristics and Restatements1,666 cited
2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*630 cited
2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments539 cited
1987An Empirical Analysis of Audit Delay493 cited
2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

469 cited

2011Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions430 cited

2006The effect of audit committee performance on earnings quality425 cited

Cited by

2019Gender in Audit Committee and Financial Reporting Timeliness: the Case of Unique Continental European Model12 cited
2023Board’s financial expertise: a bibliometric analysis and future research agenda11 cited