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When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size
16 references·5 citing·35 second hop
When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size (2022)When does audit committee busyness influe…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Role of Boards of Directo…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…The market pricing of accruals quality (2005)The market pricing of accrual…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…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…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Ferreting out Tunneling: An Application to Indian Business Groups (2002)Ferreting out Tunneling: An A…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis (2002)A cross-firm analysis of the …Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK (2025)The Impact of Audit Quality a…Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations (2023)Which attributes of audit com…The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets (2023)The bridge to quality financi…Investigating Accounting Factors through Audited Financial Statements in Businesses toward a Circular Economy: Why a Sustainable Profit through Qualified Staff and Investment in Technology? (2023)Investigating Accounting Fact…Does Audit Committee Busyness Impact Audit Report Lag? (2023)Does Audit Committee Busyness…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)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)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey2,365 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2002Ferreting out Tunneling: An Application to Indian Business Groups1,680 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2002

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A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis
1,571 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
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    • 2023The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets28 cited
    • 2025The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK25 cited
    • 2023Does Audit Committee Busyness Impact Audit Report Lag?21 cited