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Corporate Governance and Profit Shifting: The Role of the Audit Committee
16 references·1 citing·41 second hopsampled
Corporate Governance and Profit Shifting: The Role of the Audit Committee (2021)Corporate Governance and Profit Shifting:…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Ownership structure, corporate governance, and fraud: Evidence from China (2005)Ownership structure, corporat…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Ferreting out Tunneling: An Application to Indian Business Groups (2002)Ferreting out Tunneling: An A…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Board meeting frequency and firm performance (1999)Board meeting frequency and f…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Separation of Ownership and Control (1983)Separation of Ownership and C…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Social Responsibility and Profit Shifting (2024)Corporate Social Responsibili…Management ownership and market valuation (1988)The Cross-Section of Expected Stock Returns (1992)Corporate Governance, Board Diversity, and Firm Value (2003)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Determinants of corporate borrowing (1977)Audit committee, board of director characteristics, and earnings management (2002)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)The Modern Corporation and Private Property (1933)Corporate Ownership Around the World (1999)Investor Protection and Corporate Valuation (2002)Corporate Governance, Economic Entrenchment and Growth (2004)Politically Connected Firms (2006)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)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)Corporate governance, chief executive officer compensation, and firm performance (1999)Agency Problems and the Theory of the Firm (1980)Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)The effect of corporate governance on sustainability disclosure (2010)Female Directors and Earnings Quality* (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 1999Board meeting frequency and firm performance2,092 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2002Ferreting out Tunneling: An Application to Indian Business Groups1,680 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2015

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Corporate governance, incentives, and tax avoidance
1,072 cited
  • 2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
  • Cited by

    • 2024Corporate Social Responsibility and Profit Shifting15 cited