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Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes
16 references·6 citing·43 second hopsampled
Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes (2018)Effects of individual task-specific exper…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Group Performance and Decision Making (2004)Group Performance and Decisio…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…When Do Interlocks Matter?: Alternate Sources of Information and Interlock Influence (1998)When Do Interlocks Matter?: A…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Interorganizational Imitation: The Impact of Interlocks on Corporate Acquisition Activity (1993)Interorganizational Imitation…Mimetic Processes Within an Interorganizational Field: An Empirical Test (1989)Mimetic Processes Within an I…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Audit services and financial reporting quality: The role of accounting expertise auditors (2023)Audit services and financial …Audit committee financial expertise, accrual, and real earnings management (2022)Audit committee financial exp…What do audit committees do? Transparency and impression management (2021)What do audit committees do? …Audit committee members’ professional identities: Evidence from the field (2021)Audit committee members’ prof…Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities (2019)Overseeing the External Audit…Analyzing the recency effects on long series audit information and its mitigation methods with group discussions (2019)Analyzing the recency effects…Social Learning Theory. 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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2004Group Performance and Decision Making1,331 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 1993Interorganizational Imitation: The Impact of Interlocks on Corporate Acquisition Activity1,119 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1989Mimetic Processes Within an Interorganizational Field: An Empirical Test

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836 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 1998When Do Interlocks Matter?: Alternate Sources of Information and Interlock Influence751 cited
  • Cited by

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    • 2019Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities32 cited
    • 2021Audit committee members’ professional identities: Evidence from the field30 cited
    • 2021What do audit committees do? Transparency and impression management29 cited
    • 2022Audit committee financial expertise, accrual, and real earnings management24 cited
    • 2019Analyzing the recency effects on long series audit information and its mitigation methods with group discussions0 cited