SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?
16 references·2 citing·38 second hop
Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter? (2020)Auditor Independence and Value Relevance …On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The determinants of corporate board size and composition: An empirical analysis (2007)The determinants of corporate…The determinants of board structure☆ (2007)The determinants of board str…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Boards: Does one size fit all☆ (2007)Boards: Does one size fit all☆Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Islamic corporate governance quality and value relevance of accounting information in Islamic banks (2023)Islamic corporate governance …Do auditor changes affect the disclosure of critical audit matters? Evidence from China (2023)Do auditor changes affect the…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A review of archival auditing research (2014)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Women in the boardroom and their impact on governance and performance☆ (2009)Endogeneity and the dynamics of internal corporate governance (2012)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2007Boards: Does one size fit all☆3,088 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2007The determinants of board structure☆1,815 cited
  • 2007The determinants of corporate board size and composition: An empirical analysis1,726 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2006

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

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses
793 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • Cited by

    • 2023Do auditor changes affect the disclosure of critical audit matters? Evidence from China16 cited
    • 2023Islamic corporate governance quality and value relevance of accounting information in Islamic banks14 cited