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Independent audit committee, risk management committee, and audit fees
16 references·5 citing·42 second hopsampled
Independent audit committee, risk management committee, and audit fees (2019)Independent audit committee, risk managem…Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis (2012)Enterprise Risk Management Pr…Risk management, corporate governance, and bank performance in the financial crisis (2011)Risk management, corporate go…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees (2008)Evidence on the Impact of Int…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Audit committee effectiveness: informal processes and behavioural effects (2007)Audit committee effectiveness…The Role of Risk Management and Governance in Determining Audit Demand (2006)The Role of Risk Management a…Corporate governance and audit process (2006)Corporate governance and audi…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Corporate Governance and the Audit Process* (2002)Corporate Governance and the …Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Separation of Ownership and Control (1983)Separation of Ownership and C…Implications of directors’ education for audit fees: does the audit committee matter? (2023)Implications of directors’ ed…Corporate governance as antecedents and financial distress as a consequence of credit risk. Evidence from Iraqi banks (2023)Corporate governance as antec…Risk Management Committee and Textual Risk Disclosure (2022)Risk Management Committee and…Board characteristics and demand for audit quality: a meta-analysis (2022)Board characteristics and dem…The effect of audit fees on disclosure quality in Jordan (2020)The effect of audit fees on d…Auditor size and audit quality (1981)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Agency Problems and the Theory of the Firm (1980)Board Composition: Balancing Family Influence in S&P 500 Firms (2004)A Coefficient of Agreement for Nominal Scales (1960)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Audit committee financial expertise and earnings management: The role of status (2014)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Detecting Earnings Management (2012)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Financial Expertise of the Board, Risk Taking, and Performance: Evidence from Bank Holding Companies (2014)The impact of social and environmental sustainability on financial performance: A global analysis of the banking sector (2019)The relationship between environmental, social, and financial performance in the banking sector: A European study (2021)Audit Quality: Insights from the Academic Literature (2012)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2011Risk management, corporate governance, and bank performance in the financial crisis1,054 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 2002Corporate Governance and the Audit Process*688 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2006Corporate governance and audit process375 cited
  • 2012Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis345 cited
  • 2007Audit committee effectiveness: informal processes and behavioural effects310 cited
  • 2008Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees

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263 cited
  • 2006The Role of Risk Management and Governance in Determining Audit Demand226 cited
  • Cited by

    • 2023Corporate governance as antecedents and financial distress as a consequence of credit risk. Evidence from Iraqi banks42 cited
    • 2020The effect of audit fees on disclosure quality in Jordan30 cited
    • 2022Board characteristics and demand for audit quality: a meta-analysis25 cited
    • 2022Risk Management Committee and Textual Risk Disclosure24 cited
    • 2023Implications of directors’ education for audit fees: does the audit committee matter?21 cited