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The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector
16 references·0 citing·41 second hop
The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector (2021)The role of audit committees in social re…Voluntary environmental disclosure quality and firm value: Further evidence (2015)Voluntary environmental discl…Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015)Board Gender Diversity and Co…Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Gender diversity, board indep…Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Corporate Governance and Corp…Academy of Management Journal (2013)Academy of Management JournalFemale Directors and Earnings Quality* (2011)Female Directors and Earnings…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Boards of Directors as an End…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…INTERNATIONALIZATION AND FIRM GOVERNANCE: THE ROLES OF CEO COMPENSATION, TOP TEAM COMPOSITION, AND BOARD STRUCTURE. (1998)INTERNATIONALIZATION AND FIRM…An evaluation of environmental disclosures made in corporate annual reports (1982)An evaluation of environmenta…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Does board gender diversity improve the informativeness of stock prices? (2011)Board Diversity and Corporate Social Responsibility (2014)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Strategic management a stakeholder approach (2010)ESG performance and firm value: The moderating role of disclosure (2017)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)A Survey of Corporate Governance (1997)Corporate Governance, Board Diversity, and Firm Value (2003)How do family ownership, control and management affect firm value? (2005)Women in the boardroom and their impact on governance and performance☆ (2009)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Emotional Intelligence, Cognitive Intelligence, and Job Performance (2006)7 Emotion in Organizations (2007)Hidden Connections: The Link Between Board Gender Diversity and Corporate Social Performance (2012)
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References

  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2013Academy of Management Journal4,798 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2001Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature2,499 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure1,810 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2011Female Directors and Earnings Quality*1,317 cited
  • 2015Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project1,187 cited
  • 1982An evaluation of environmental disclosures made in corporate annual reports1,112 cited
  • 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector1,083 cited
  • 2015Voluntary environmental disclosure quality and firm value: Further evidence

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1,017 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1998INTERNATIONALIZATION AND FIRM GOVERNANCE: THE ROLES OF CEO COMPENSATION, TOP TEAM COMPOSITION, AND BOARD STRUCTURE.921 cited
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