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How U.S. audit committees oversee internal control over financial reporting
16 references·0 citing·44 second hop
How U.S. audit committees oversee internal control over financial reporting (2021)How U.S. audit committees oversee interna…Internet, Phone, Mail, and Mixed‐Mode Surveys (2014)Internet, Phone, Mail, and Mi…Internal Control: Integrated Framework (2014)Internal Control: Integrated …Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)Corporate Governance in the P…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Strengthening the Financial R…Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Inte…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Common method biases in behavioral research: A critical review of the literature and recommended remedies. 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References

  • 2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.81,863 cited
  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2014Internet, Phone, Mail, and Mixed‐Mode Surveys4,513 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 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
  • 2014Internal Control: Integrated Framework774 cited
  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
  • 2001The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments

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539 cited
  • 2010Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*486 cited
  • 2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?469 cited
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