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AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY: A BENCHMARK ANALYSIS
16 references·8 citing·42 second hop
AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY: A BENCHMARK ANALYSIS (2018)AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUAL…The effect of audit committee characteristics on intellectual capital disclosure (2012)The effect of audit committee…Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)Corporate Governance Quality,…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors (2007)The Impact of Audit Committee…The effect of audit committee performance on earnings quality (2006)The effect of audit committee…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)The Effects of Corporate Gove…Auditor Selection and Audit Committee Characteristics (2000)Auditor Selection and Audit C…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)The Importance of Audit Firm …The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of audit committee characteristics on audit fees; evidence from Ghana (2022)The impact of audit committee…The relationship between management entrenchment and financial statement fraud (2021)The relationship between mana…THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA (2021)THE IMPACT OF AUDIT COMMITTEE…The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands (2021)The effect of audit committee…Audit committee attributes, board attributes and market performance of listed deposit money banks in Nigeria (2021)Audit committee attributes, b…Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions (2019)Does enterprise risk manageme…Corporate Governance and Financial Statement Fraud among Listed Firms in Nigeria (2019)Corporate Governance and Fina…Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria (2018)Corporate diversity and corpo…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Effect of Audit Quality on Earnings Management* (1998)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Earnings Management During Import Relief Investigations (1991)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)Agency Problems and the Theory of the Firm (1980)Agency Problems and Residual Claims (1983)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Corporate governance, accounting and finance: A review (2010)Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Separation of Ownership and Control (1983)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)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)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 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
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2000Auditor Selection and Audit Committee Characteristics586 cited
  • 2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments539 cited
  • 2006The effect of audit committee performance on earnings quality425 cited
  • 2012The effect of audit committee characteristics on intellectual capital disclosure393 cited
  • 2011Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees

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349 cited
  • 1995The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies222 cited
  • 2007The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors208 cited
  • Cited by

    • 2021The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands42 cited
    • 2018Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria37 cited
    • 2019Corporate Governance and Financial Statement Fraud among Listed Firms in Nigeria37 cited
    • 2021The relationship between management entrenchment and financial statement fraud27 cited
    • 2021THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA27 cited
    • 2019Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions23 cited
    • 2022The impact of audit committee characteristics on audit fees; evidence from Ghana21 cited
    • 2021Audit committee attributes, board attributes and market performance of listed deposit money banks in Nigeria19 cited