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The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands
16 references·5 citing·47 second hopsampled
The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands (2021)The effect of audit committee characteris…Measuring Audit Quality (2019)Measuring Audit QualityThe impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017)The impact of audit committee…Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)Internal Audit Quality and Fi…Corporate Social Responsibility and Earnings Quality: International Evidence (2015)Corporate Social Responsibili…Auditor Independence and Audit Quality (2014)Auditor Independence and Audi…Board Characteristics and Firm Performance: Evidence from Malaysian Public Listed Firms (2013)Board Characteristics and Fir…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…Determinants of audit report lag (2009)Determinants of audit report …Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Inte…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…Auditor size and audit quality (1981)Auditor size and audit qualityImpact of auditor independence, expertise, and industry experience on financial reporting quality (2025)Impact of auditor independenc…The Urgency of Enacting Government Regulation on Community Service Sentence in Indonesian under the New Penal Code (2024)The Urgency of Enacting Gover…CEO power, audit committee effectiveness and earnings quality (2023)CEO power, audit committee ef…Audit committee characteristics and financial restatement incidence in the emerging market (2022)Audit committee characteristi…Audit committee effectiveness and company performance: Evidence from Egypt (2021)Audit committee effectiveness…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)A Coefficient of Agreement for Nominal Scales (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)Audit committee financial expertise and earnings management: The role of status (2014)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Econometric Analysis of Cross Section and Panel Data (2001)Governance, media and the quality of environmental disclosure (2012)Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)The theory and practice of corporate finance: evidence from the field (2001)Corporate Governance and Equity Prices (2003)Performance matched discretionary accrual measures (2005)Credibility of sustainability reports: The contribution of audit committees (2018)The impact of internal audit attributes on the effectiveness of internal control over operations and compliance (2018)Female directors and managerial opportunism: Monitoring versus advisory female directors (2019)Limited-dependent and qualitative variables in econometrics (1983)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Audit Research after Sarbanes-Oxley (2005)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2015Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence356 cited
  • 2014Auditor Independence and Audit Quality341 cited
  • 2013Board Characteristics and Firm Performance: Evidence from Malaysian Public Listed Firms266 cited
  • 2017The impact of audit committee expertise on audit quality: Evidence from UK audit fees260 cited
  • 2009Determinants of audit report lag244 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2015Corporate Social Responsibility and Earnings Quality: International Evidence241 cited
  • 2019Measuring Audit Quality226 cited
  • Cited by

    • 2023CEO power, audit committee effectiveness and earnings quality29 cited
    • 2021Audit committee effectiveness and company performance: Evidence from Egypt27 cited
    • 2022Audit committee characteristics and financial restatement incidence in the emerging market20 cited
    • 2025Impact of auditor independence, expertise, and industry experience on financial reporting quality17 cited
    • 2024The Urgency of Enacting Government Regulation on Community Service Sentence in Indonesian under the New Penal Code15 cited