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The Effects of Directors’ and Officers’ Liability Insurance on Key Auditing Matters
16 references·1 citing·41 second hop
The Effects of Directors’ and Officers’ Liability Insurance on Key Auditing Matters (2019)The Effects of Directors’ and Officers’ L…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…Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…Board Composition: Balancing Family Influence in S&P 500 Firms (2004)Board Composition: Balancing …Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Government Ownership of Banks (2002)Government Ownership of BanksThe Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms (2001)The Impact of Securities Liti…Agency Relationships in Family Firms: Theory and Evidence (2001)Agency Relationships in Famil…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…The Composition of Boards of Directors and Strategic Control: Effects on Corporate Strategy (1990)The Composition of Boards of …On the Corporate Demand for Insurance: Evidence from the Reinsurance Market (1990)On the Corporate Demand for I…On the Corporate Demand for Insurance (1982)On the Corporate Demand for I…On the Corporate Demand for Insurance (1982)On the Corporate Demand for I…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…Do directors with foreign experience increase the corporate demand for directors' and officers' liability insurance? Evidence from China (2022)Do directors with foreign exp…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)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)Disclosure of Nonproprietary Information (1985)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Separation of Ownership and Control (1983)An Overview of the Field of Family Business Studies: Current Status and Directions for the Future (2004)Socioemotional Wealth and Corporate Responses to Institutional Pressures: Do Family-Controlled Firms Pollute Less? (2010)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Boards of Directors: A Review and Research Agenda (1996)Demographic Diversity in the Boardroom: Mediators of the Board Diversity–Firm Performance Relationship (2009)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)Legal Determinants of External Finance (1997)Bank regulation and supervision: what works best? (2003)A more complete conceptual framework for SME finance (2006)The Economic Consequences of Legal Origins (2008)Family ownership and firm performance: Empirical evidence from Western European corporations (2005)Why Do Some Family Businesses Out–Compete? Governance, Long–Term Orientations, and Sustainable Capability (2006)ESG performance and firm value: The moderating role of disclosure (2017)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2002Government Ownership of Banks2,517 cited
  • 2001Agency Relationships in Family Firms: Theory and Evidence2,332 cited
  • 1990The Composition of Boards of Directors and Strategic Control: Effects on Corporate Strategy1,422 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2004Board Composition: Balancing Family Influence in S&P 500 Firms1,154 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 1982On the Corporate Demand for Insurance609 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 1982On the Corporate Demand for Insurance570 cited
  • 1990On the Corporate Demand for Insurance: Evidence from the Reinsurance Market485 cited

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  • 2001The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms466 cited
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    • 2022Do directors with foreign experience increase the corporate demand for directors' and officers' liability insurance? Evidence from China17 cited