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Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections
16 references·8 citing·47 second hop
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this work references cited by second hop

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 1977Social Learning Theory9,650 cited
  • 1996What Do Interlocks Do? An Analysis, Critique, and Assessment of Research on Interlocking Directorates1,782 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 1965Influence of models' reinforcement contingencies on the acquisition of imitative responses.1,302 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting1,040 cited
  • 2009Contagion and Differentiation in Unethical Behavior951 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 1998When Do Interlocks Matter?: Alternate Sources of Information and Interlock Influence751 cited
  • 2008The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors

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597 cited
  • 2005Audit Committees, Boards, and the Quality of Reported Earnings*518 cited
  • Cited by

    • 2020Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating39 cited
    • 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
    • 2021Whistleblowing regulations and the role of audit committees: insight from interviews28 cited
    • 2023Spillover Effects of Preventive Regulation and Corporate R&D Investment Catering: Evidence from China27 cited
    • 2023Research on the Influence of Digital Transformation on Enterprise Internal Control Quality26 cited
    • 2023Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?23 cited
    • 2022Common auditors and internal control similarity: Evidence from China20 cited
    • 2024Are Audit Committees Overloaded? Evidence from the Effect of Financial Risk Management Oversight on Financial Reporting Quality20 cited