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Audit committee gender diversity and financial reporting: evidence from restatements
16 references·16 citing·35 second hopsampled
Audit committee gender diversity and financial reporting: evidence from restatements (2019)Audit committee gender diversity and fina…Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Women Directors on Corporate …Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives? (2011)Gender and Corporate Finance:…Does board gender diversity improve the informativeness of stock prices? (2011)Does board gender diversity i…The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)The Gender and Ethnic Diversi…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Gender Diversity in the Boardroom and Firm Financial Performance (2007)Gender Diversity in the Board…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance, Board D…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Firm Performance and Board Committee Structure (1998)Firm Performance and Board Co…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Boards of Directors and Corpo…Auditor size and audit quality (1981)Auditor size and audit qualityThe impact of board gender diversity on ESG disclosure. A contingency perspective (2024)The impact of board gender di…Female directors, audit effort and financial reporting quality (2022)Female directors, audit effor…Does female participation in strategic decision‐making roles matter for corporate social responsibility performance? (2022)Does female participation in …Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence (2022)Determinants of Accounts Leve…The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research (2021)The link between corporate go…Managerial ability and intellectual capital disclosure (2021)Managerial ability and intell…Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach (2021)Knowledge assets, capabilitie…Gender diversity in corporate governance: a bibliometric analysis and research agenda (2021)Gender diversity in corporate…Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran (2021)Female directors on audit com…Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran (2021)Do audit committee characteri…CEO succession origin, audit report lag, and audit fees: Evidence from Iran (2021)CEO succession origin, audit …Board Gender Diversity and Managerial Obfuscation: Evidence from the Readability of Narrative Disclosure in 10-K Reports (2021)Board Gender Diversity and Ma…Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity (2021)Audit committee and audit qua…Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China (2021)Age diversity of audit commit…Auditor's report, auditor's size and value relevance of accounting information (2020)Auditor's report, auditor's s…CEO financial background and internal control weaknesses (2019)CEO financial background and …The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The Modern Corporation and Private Property (1933)Separation of Ownership and Control (1983)Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)Resource Dependence Theory: A Review (2009)External Control of Organizations: Resource Dependence Perspective (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Research in Organizational Behavior. 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1981Auditor size and audit quality5,862 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 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
  • 2003Corporate Governance, Board Diversity, and Firm Value3,367 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1989Boards of Directors and Corporate Financial Performance: A Review and Integrative Model2,675 cited
  • 2007Gender Diversity in the Boardroom and Firm Financial Performance2,219 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2010The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance1,851 cited
  • 1998Firm Performance and Board Committee Structure1,774 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2011Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?1,660 cited
  • 2011Does board gender diversity improve the informativeness of stock prices?1,571 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2011Women Directors on Corporate Boards: From Tokenism to Critical Mass1,504 cited
  • Cited by

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    • 2019CEO financial background and internal control weaknesses111 cited
    • 2021The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research109 cited
    • 2021Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity107 cited
    • 2021Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China85 cited
    • 2021CEO succession origin, audit report lag, and audit fees: Evidence from Iran69 cited
    • 2022Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence55 cited
    • 2021Gender diversity in corporate governance: a bibliometric analysis and research agenda50 cited
    • 2021Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran50 cited
    • 2020Auditor's report, auditor's size and value relevance of accounting information41 cited
    • 2021Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran40 cited
    • 2022Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?39 cited
    • 2024The impact of board gender diversity on ESG disclosure. A contingency perspective39 cited
    • 2021Managerial ability and intellectual capital disclosure32 cited
    • 2022Female directors, audit effort and financial reporting quality31 cited