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The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?
16 references·4 citing·44 second hopsampled
The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter? (2020)The impact of audit committee financial e…Audit committee financial expertise and earnings management: The role of status (2014)Audit committee financial exp…The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)The Association Between Accru…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Financial expertise of directors (2008)Financial expertise of direct…Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* (2008)Does the SOX Definition of an…Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Determinants of Corporate Soc…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Internal governance structures and earnings management (2005)Internal governance structure…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities (2024)Enhancing audit quality in no…The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership (2023)The impact of CEO power on co…Does audit committee characteristics a driver in risk disclosure? (2023)Does audit committee characte…Audit committees’ oversight role in developing countries: evidence from Jordan (2022)Audit committees’ oversight r…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)The impact of environmental, social, and governance disclosure on firm value: The role of CEO power (2017)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Do Politically Connected Boards Affect Firm Value? (2008)Risk management, corporate governance, and bank performance in the financial crisis (2011)The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation * (2012)A Coefficient of Agreement for Nominal Scales (1960)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Law and Finance (1998)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Higher market valuation of companies with a small board of directors (1996)Corporate Governance and Equity Prices (2003)When are outside directors effective?☆ (2010)A Framework for Understanding and Researching Audit Quality (2011)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,337 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2008Financial expertise of directors850 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005Internal governance structures and earnings management817 cited
  • 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited
  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*

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630 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2014Audit committee financial expertise and earnings management: The role of status583 cited
  • Cited by

    • 2024Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities19 cited
    • 2022Audit committees’ oversight role in developing countries: evidence from Jordan18 cited
    • 2023The impact of CEO power on corporate tax avoidance: the moderating role of institutional ownership18 cited
    • 2023Does audit committee characteristics a driver in risk disclosure?17 cited