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Audit committee characteristics and financial restatement incidence in the emerging market
16 references·1 citing·46 second hop
Audit committee characteristics and financial restatement incidence in the emerging market (2022)Audit committee characteristics and finan…Gender diversity, financial expertise and its effects on accounting quality (2017)Gender diversity, financial e…The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure (2014)The Impact of Audit Committee…Audit committee financial expertise and earnings management: The role of status (2014)Audit committee financial exp…The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements (2012)The Association between Audit…Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence (2012)Management Motive, Weak Gover…Female Board Presence and the Likelihood of Financial Restatement (2012)Female Board Presence and the…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Legal Expertise on Corporate Audit Committees and Financial Reporting Quality (2011)Legal Expertise on Corporate …Financial Accounting Standards Board (FASB) (2011)Financial Accounting Standard…Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Executive Overconfidence and …The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)The Association Between Accru…Corporate Governance and Audit Report Lag in Malaysia (2010)Corporate Governance and Audi…Board, audit committee, culture and earnings management: Malaysian evidence (2006)Board, audit committee, cultu…A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements (2006)A Changing of the Guard: Exec…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Audit committee characteristics and financial reporting quality: Evidence from the emerging market (2024)Audit committee characteristi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality (2013)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)Earnings Management During Import Relief Investigations (1991)Corporate Social and Financial Performance: A Meta-Analysis (2003)Board Expertise: Do Directors from Related Industries Help Bridge the Information Gap? (2013)Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017)Director skill sets (2018)Stigma: Notes on the Management of Spoiled Identity (1969)Managing Legitimacy: Strategic and Institutional Approaches (1995)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Watchdog or Lapdog? A Behavioral View of the Media as a Corporate Governance Mechanism (2012)The Consequences to Managers for Financial Misrepresentation (2013)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Separation of Ownership and Control (1983)Econometric Analysis of Cross Section and Panel Data (2001)Does Internal Audit Function Quality Deter Management Misconduct? (2014)Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2017)Women on boards and bank earnings management: From zero to hero (2019)Why Firms Voluntarily Disclose Bad News (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)CEO Overconfidence and Corporate Investment (2005)Measuring Securities Litigation Risk (2011)Earnings quality: Evidence from the field (2013)Mindful Economics: The Production, Consumption, and Value of Beliefs (2016)Limited-dependent and qualitative variables in econometrics (1983)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)What Can We Infer about a Firm's Taxable Income from Its Financial Statements? (2003)Why Do Managers Explain Their Earnings Forecasts? (2004)An evaluation of SFAS No. 130 comprehensive income disclosures (2007)
this work references cited by second hop

References

  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting1,040 cited
  • 2006Board, audit committee, culture and earnings management: Malaysian evidence820 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2014Audit committee financial expertise and earnings management: The role of status583 cited
  • 2006A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements555 cited
  • 2011Legal Expertise on Corporate Audit Committees and Financial Reporting Quality377 cited
  • 2011Financial Accounting Standards Board (FASB)342 cited
  • 2012Female Board Presence and the Likelihood of Financial Restatement284 cited
  • 2012The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements213 cited
  • 2017Gender diversity, financial expertise and its effects on accounting quality182 cited
  • 2010Corporate Governance and Audit Report Lag in Malaysia146 cited

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  • 2014The Impact of Audit Committee Characteristics on Corporate Voluntary Disclosure139 cited
  • 2012Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence125 cited
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    • 2024Audit committee characteristics and financial reporting quality: Evidence from the emerging market19 cited