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Improving the Effectiveness of Corporate Audit Committees
0 references·16 citing·54 second hopsampled
Improving the Effectiveness of Corporate Audit Committees (2000)Improving the Effectiveness of Corporate …The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment (2015)The Interplay of Management I…How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness (2015)How the Source of Audit Commi…How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative (2014)How can we explain internal a…Corporate Governance and Voluntary Financial Disclosure by Canadian Listed Firms (2014)Corporate Governance and Volu…Audit committee composition and effectiveness: a review of post-SOX literature (2014)Audit committee composition a…Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality? (2012)Does overlapping membership o…Determining Factors of Audit Committee Attributes: Evidence from Spain (2012)Determining Factors of Audit …Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective (2011)Reliance of External Auditors…Does the existence of voluntary audit committees really affect IFRS-required disclosure? The Kuwaiti evidence (2011)Does the existence of volunta…Audit Committee Member Investigation of Significant Accounting Decisions (2010)Audit Committee Member Invest…Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence (2009)Board Monitoring, Audit Commi…An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting (2008)An Examination of the Determi…Perspectives on Auditing Education after Sarbanes-Oxley (2006)Perspectives on Auditing Educ…A study of the audit committees' functioning in Bahrain (2004)A study of the audit committe…The Influence of Interim Auditor Reviews on the Association of Returns with Earnings (2003)The Influence of Interim Audi…SEC Auditor Independence Requirements (2001)SEC Auditor Independence Requ…How Competitive Forces Shape Strategy (1989)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process (2009)Corporate Governance And The Quality Of Financial Disclosures (2010)Audit Education for Future Professionals: Perceptions of New Zealand Auditors (2011)Positive Accounting Theory (1985)Earnings Asan Explanatory Variable for Returns (1991)Accounting earnings and cash flows as measures of firm performance (1994)Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report (2005)The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value, and Analyst Forecasts on Market Prices (2007)Audit committee accounting expertise, expectations management, and nonnegative earnings surprises (2014)The Financial Expertise of CFOs and Accounting Restatements (2005)Financial Accounting Standards Board (FASB) (2008)The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness (2014)Determinants and consequences of environmental investment: an empirical study of Indonesian firms (2019)The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic (2020)The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands (2021)The Theory of Social and Economic Organization. (1948)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Strategic management a stakeholder approach (2010)Internal audit function and AML compliance: the globalisation of the internal audit function (2016)Toward a political economy of corporate governance change and stability in family business groups (2018)Risk management, top management support, internal audit activities and fraud mitigation (2020)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Effects of the audit committee and the fiscal council on earnings quality in Brazil (2017)The link between audit committees, corporate governance quality and firm performance: A literature review (2017)Audit committee effectiveness, audit quality and earnings management: evidence from Ghana (2024)Foundations of Behavioral Research (1974)A Paradigm for Developing Better Measures of Marketing Constructs (1979)The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work (2017)External auditor reliance on the work of the internal audit function in Jordanian listed companies (2018)Classifying internal audit quality using textual analysis: the case of auditor selection (2019)Auditing, Consulting, and Auditor Independence (1984)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)The Psychology of Attitudes (1997)CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management* (2004)Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea (2017)Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea (2017)Performance matched discretionary accrual measures (2005)Corporate governance efficiency and internet financial reporting quality (2014)The impact of political connection and risk committee on corporate financial performance: evidence from financial firms in Malaysia (2020)The Impact of Environmental, Social, and Governance (ESG) Performance on Financial Reporting Quality: International Evidence (2021)A Theory of Cognitive Dissonance (1957)Detecting Earnings Management. (1995)Can Auditors be Independent? Experimental Evidence on the Effects of Client Type (2011)A Theory of Cognitive Dissonance (2017)Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures? (2019)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Characteristics and Restatements (2004)Board characteristics, accounting report integrity, and the cost of debt (2004)When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size (2022)Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations (2023)
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  • 2003The Influence of Interim Auditor Reviews on the Association of Returns with Earnings75 cited
  • 2012Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality?71 cited
  • 2010Audit Committee Member Investigation of Significant Accounting Decisions68 cited
  • 2011Reliance of External Auditors on Internal Audit Work: A Corporate Governance Perspective58 cited
  • 2001SEC Auditor Independence Requirements56 cited
  • 2014How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative53 cited
  • 2014Audit committee composition and effectiveness: a review of post-SOX literature49 cited
  • 2015How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness48 cited
  • 2009Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence46 cited
  • 2006Perspectives on Auditing Education after Sarbanes-Oxley45 cited
  • 2011Does the existence of voluntary audit committees really affect IFRS-required disclosure? The Kuwaiti evidence43 cited
  • 2004A study of the audit committees' functioning in Bahrain42 cited
  • 2012Determining Factors of Audit Committee Attributes: Evidence from Spain32 cited

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  • 2014Corporate Governance and Voluntary Financial Disclosure by Canadian Listed Firms28 cited
  • 2015The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment21 cited
  • 2008An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting21 cited