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Independensi Komite Audit, Kualitas Audit dan Kualitas Laba: Bukti Empiris Perusahaan dengan Kepemilikan Terkonsentrasi
16 references·0 citing·31 second hopsampled
Independensi Komite Audit, Kualitas Audit dan Kualitas Laba: Bukti Empiris Perusahaan dengan Kepemilikan Terkonsentrasi (2016)Independensi Komite Audit, Kualitas Audit…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)The Role of the Internal Audi…Audit committees and earnings quality (2008)Audit committees and earnings…Institutional ownership and the quality of earnings (2006)Institutional ownership and t…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Ownership Around the World (1999)Corporate Ownership Around th…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)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)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)How do family ownership, control and management affect firm value? (2005)Politically Connected Firms (2006)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Boards: Does one size fit all☆ (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2008Audit committees and earnings quality354 cited
  • 2006

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Institutional ownership and the quality of earnings
341 cited
  • 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
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