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Evidence on the relation between audit committee financial expertise and internal audit function effectiveness
16 references·0 citing·41 second hopsampled
Evidence on the relation between audit committee financial expertise and internal audit function effectiveness (2020)Evidence on the relation between audit co…The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)The Effect of Audit Committee…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…Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Strengthening the Financial R…Identifying Organizational Drivers of Internal Audit Effectiveness (2009)Identifying Organizational Dr…Audit committees and earnings quality (2008)Audit committees and earnings…Internal audit effectiveness: an Ethiopian public sector case study (2007)Internal audit effectiveness:…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Audit Committee Composition, …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…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)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)A Coefficient of Agreement for Nominal Scales (1960)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Audit committee financial expertise and earnings management: The role of status (2014)Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence (2017)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)Higher market valuation of companies with a small board of directors (1996)Corporate Governance and Equity Prices (2003)Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* (2008)Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Limited-Dependent and Qualitative Variables in Econometrics (1983)Separation of Ownership and Control (1983)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Management ownership and market valuation (1988)Financial expertise of directors (2008)When are outside directors effective?☆ (2010)A Framework for Understanding and Researching Audit Quality (2011)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)Agency Problems and the Theory of the Firm (1980)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Blockholder Trading, Market Efficiency, and Managerial Myopia (2009)The role of information and financial reporting in corporate governance and debt contracting (2010)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The impact of performance-based compensation on misreporting (2005)The effects of corporate governance on firms’ credit ratings (2006)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?469 cited
  • 2009Identifying Organizational Drivers of Internal Audit Effectiveness445 cited
  • 2007Internal audit effectiveness: an Ethiopian public sector case study436 cited
  • 2013The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process433 cited

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2001
Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
384 cited
  • 2008Audit committees and earnings quality354 cited
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