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The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures
16 references·2 citing·43 second hop
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures (2021)The Effect of Auditor Reporting Choice an…Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism (2014)Gender Differences in Financi…Audit committee financial expertise and earnings management: The role of status (2014)Audit committee financial exp…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…The Audit Committee Oversight Process* (2009)The Audit Committee Oversight…Does disclosure deter or trigger litigation? (2005)Does disclosure deter or trig…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)THE CORPORATE GOVERNANCE MOSA…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…Earnings disclosures and stockholder lawsuits (1997)Earnings disclosures and stoc…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering. (1989)Social and cognitive strategi…Disclosure When the Market Is Unsure of Information Endowment of Managers (1988)Disclosure When the Market Is…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Accountability: The neglected social context of judgment and choice. (1985)Accountability: The neglected…Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees (2024)Do key audit matters matter? …Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment (2023)Does Goodwill-Related Critica…Disclosure Laws and Takeover Bids (1980)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Earnings Performance and Discretionary Disclosure (2002)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)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)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Auditor size and audit quality (1981)Cultures and Organizations: Software of the Mind. (1993)Audit committee, board of director characteristics, and earnings management (2002)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)CSR and Assurance Services: A Research Agenda (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Agency Problems and the Theory of the Firm (1980)Audit Research after Sarbanes-Oxley (2005)The emerging conceptualization of groups as information processors. (1997)Initial Trust Formation in New Organizational Relationships (1998)Gender stereotypes and workplace bias (2012)
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References

  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 1997Earnings disclosures and stockholder lawsuits927 cited
  • 2009The Audit Committee Oversight Process*832 cited
  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited
  • 2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
  • 1985Accountability: The neglected social context of judgment and choice.625 cited
  • 2005Does disclosure deter or trigger litigation?610 cited
  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.610 cited
  • 2014Audit committee financial expertise and earnings management: The role of status583 cited
  • 1989Social and cognitive strategies for coping with accountability: Conformity, complexity, and bolstering.537 cited
  • 2014Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism

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521 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • Cited by

    • 2023Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment19 cited
    • 2024Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees18 cited