Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran

16 references·8 citing·40 second hop

FromToDepth

this work references cited by second hop

References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2009How does financial reporting quality relate to investment efficiency?3,211 cited
2008Annual report readability, current earnings, and earnings persistence2,850 cited
2009On the use of instrumental variables in accounting research2,416 cited
2004What Determines Corporate Transparency?2,192 cited
1999Have Financial Statements Lost Their Relevance?1,917 cited
2004Audit Committee Characteristics and Restatements1,666 cited
2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited

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

2003The Association between Audit Committee Characteristics and Audit Fees703 cited

2009Internal Audit Quality and Earnings Management634 cited

Cited by

2022Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies56 cited
2022Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy39 cited
2023The Moderating Effect of the COVID-19 Pandemic on the Relation between Corporate Governance and Firm Performance35 cited
2023CEO power, audit committee effectiveness and earnings quality29 cited
2023The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets28 cited
2024Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers26 cited
2023Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective20 cited
2024Audit committee characteristics and financial reporting quality: Evidence from the emerging market19 cited