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Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers
16 references·16 citing·37 second hopsampled
Earnings Restatements, the Sarbanes-Oxley Act, and the Disciplining of Chief Financial Officers (2009)Earnings Restatements, the Sarbanes-Oxley…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …CEO Turnover after Acquisitions: Are Bad Bidders Fired? (2006)CEO Turnover after Acquisitio…A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements (2006)A Changing of the Guard: Exec…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Management turnover across the corporate hierarchy (2004)Management turnover across th…How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings (2004)How Much Will Firms Pay for E…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Executive Compensation (1999)Executive CompensationCEO turnover and outside succession A cross-sectional analysis (1997)CEO turnover and outside succ…Management turnover and financial distress (1989)Management turnover and finan…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…Stock prices and top management changes (1988)Stock prices and top manageme…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Mergers and the Market for Corporate Control (1965)Mergers and the Market for Co…The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation (2018)The Impact of Corporate Tax A…The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation (2018)The Effects and the Mechanism…The role of facial appearance on CEO selection after firm misconduct. (2016)The role of facial appearance…Senior Executives’ IT Management Responsibilities: Serious IT-Related Deficiencies and CEO/CFO Turnover1 (2016)Senior Executives’ IT Managem…Reassessing board member allegiance: CEO replacement following financial misconduct (2015)Reassessing board member alle…How Firms Respond to Financial Restatement: CEO Successors and External Reactions (2014)How Firms Respond to Financia…Chief Financial Officers as Inside Directors (2013)Chief Financial Officers as I…Do Financial Restatements Lead to Auditor Changes? (2012)Do Financial Restatements Lea…CEO/CFO characteristics and financial reporting quality: A review (2012)CEO/CFO characteristics and f…Internal Control Material Weaknesses and CFO Compensation* (2011)Internal Control Material Wea…Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods (2010)Increased Disclosure Requirem…Disciplinary measures in response to restatements after Sarbanes–Oxley (2010)Disciplinary measures in resp…Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2009)Gender Differences in Financi…Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover (2009)Financial Restatements, Audit…CFO Fiduciary Responsibilities and Annual Bonus Incentives (2009)CFO Fiduciary Responsibilitie…Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions (2008)Restating Under the Radar? De…The Capital Structure Puzzle (1984)Outside directors and CEO turnover (1988)Bankruptcy, boards, banks, and blockholders (1990)Troubled debt restructurings (1990)Performance Changes Following Top Management Dismissals (1995)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Founding Family Ownership and Earnings Quality (2006)Financial fraud, director reputation, and shareholder wealth (2007)Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012)Management entrenchment (1989)Performance Pay and Top-Management Incentives (1990)Determinants of Board Size and Composition: A Theory of Corporate Boards (2005)Inherited Control and Firm Performance (2006)Inside the Family Firm: The Role of Families in Succession Decisions and Performance (2007)The Nature of the Firm (1937)Dynamic capabilities and strategic management (1997)Large Shareholders and Corporate Control (1986)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)A Theory of Social Comparison Processes (1954)Assessing empirical research in managerial accounting: a value-based management perspective (2001)Political turnover and economic performance: the incentive role of personnel control in China (2004)Bank CEO incentives and the credit crisis (2010)A Survey of Corporate Governance (1997)The consequences to managers for financial misrepresentation (2008)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)The Impact of Religion on Financial Reporting Irregularities (2011)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1965Mergers and the Market for Corporate Control2,364 cited
  • 1988Stock prices and top management changes1,572 cited
  • 1997CEO turnover and outside succession A cross-sectional analysis1,265 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 1989Management turnover and financial distress1,001 cited
  • 1999Executive Compensation920 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 2006A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements555 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 2004Management turnover across the corporate hierarchy407 cited
  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

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396 cited
  • 2006CEO Turnover after Acquisitions: Are Bad Bidders Fired?395 cited
  • Cited by

    • 2018The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation403 cited
    • 2009CFO Fiduciary Responsibilities and Annual Bonus Incentives166 cited
    • 2014How Firms Respond to Financial Restatement: CEO Successors and External Reactions165 cited
    • 2011Internal Control Material Weaknesses and CFO Compensation*155 cited
    • 2013Chief Financial Officers as Inside Directors152 cited
    • 2010Disciplinary measures in response to restatements after Sarbanes–Oxley151 cited
    • 2012CEO/CFO characteristics and financial reporting quality: A review142 cited
    • 2009Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism123 cited
    • 2009Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover122 cited
    • 2012Do Financial Restatements Lead to Auditor Changes?114 cited
    • 2010Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods111 cited
    • 2016The role of facial appearance on CEO selection after firm misconduct.105 cited
    • 2018The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation86 cited
    • 2008Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions83 cited
    • 2016Senior Executives’ IT Management Responsibilities: Serious IT-Related Deficiencies and CEO/CFO Turnover177 cited
    • 2015Reassessing board member allegiance: CEO replacement following financial misconduct75 cited