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The Even–Odd Nature of Audit Committees and Corporate Earnings Quality
16 references·7 citing·31 second hop
The Even–Odd Nature of Audit Committees and Corporate Earnings Quality (2016)The Even–Odd Nature of Audit Committees a…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Financial Dependence and Growth (1996)Financial Dependence and Grow…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Audit Committee and Timely Reporting: Evidence From Turkey (2024)Audit Committee and Timely Re…Corporate governance and earnings quality: the behavioral theory of corporate governance (evidence from Iran) (2022)Corporate governance and earn…Audit Quality and Creative Accounting Strategy: Evidence from Nigerian Public Listed Companies (2022)Audit Quality and Creative Ac…Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan (2021)Voluntary audit committees, a…Une décennie de recherches empiriques autour des déterminants de l’efficacité des comités d’audit (2021)Une décennie de recherches em…Impact of Audit Committee Quality on the Financial Performance of Conventional and Islamic Banks (2021)Impact of Audit Committee Qua…Audit Fees and Financial Reporting Quality: A Study of Listed Companies in Nigeria (2018)Audit Fees and Financial Repo…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Detecting Earnings Management. (1995)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Credit Rationing in Markets with Imperfect Information (1981)A Contribution to the Empirics of Economic Growth (1992)Financial intermediation and growth: Causality and causes (2000)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1996Financial Dependence and Growth8,055 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness

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2,377 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • Cited by

    • 2021Impact of Audit Committee Quality on the Financial Performance of Conventional and Islamic Banks27 cited
    • 2018Audit Fees and Financial Reporting Quality: A Study of Listed Companies in Nigeria19 cited
    • 2022Corporate governance and earnings quality: the behavioral theory of corporate governance (evidence from Iran)18 cited
    • 2021Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan17 cited
    • 2024Audit Committee and Timely Reporting: Evidence From Turkey13 cited
    • 2021Une décennie de recherches empiriques autour des déterminants de l’efficacité des comités d’audit13 cited
    • 2022Audit Quality and Creative Accounting Strategy: Evidence from Nigerian Public Listed Companies12 cited