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RETRACTED: Audit committee features and earnings management
16 references·1 citing·48 second hop
RETRACTED: Audit committee features and earnings management (2023)RETRACTED: Audit committee features and e…The impact of climate risk on earnings management: International evidence (2021)The impact of climate risk on…Financial literacy and retirement preparation in China (2020)Financial literacy and retire…Auditing in times of social distancing: the effect of COVID-19 on auditing quality (2020)Auditing in times of social d…Achieving sustainable development goals through identifying and analyzing barriers to industrial sharing economy: A framework development (2019)Achieving sustainable develop…Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)Audit committee effectiveness…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Financial Reporting Transparency and Earnings Management (Retracted) (2006)Financial Reporting Transpare…Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise (2004)Market reaction to voluntary …The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)The Effect of Quality Assessm…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Financial Accounting Theory (1999)Financial Accounting TheoryA Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Voluntary formation of corporate audit committees among NASDAQ firms (1989)Voluntary formation of corpor…Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure (2024)Audit committee effectiveness…Auditor size and audit quality (1981)Limited-dependent and qualitative variables in econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)The Corporate Governance Effects of Audit Committees (2004)Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The theory and practice of econometrics (1986)Handbook of Management Accounting Research (2009)Cost Behavior and Analysts’ Earnings Forecasts (2010)Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Design and Analysis: A Researcher's Handbook (1975)The case for motivated reasoning. (1990)Why Firms Voluntarily Disclose Bad News (1994)Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2010)Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability (2016)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)Auditor independence, ‘low balling’, and disclosure regulation (1981)A Framework for Understanding and Researching Audit Quality (2011)COVID-19 and finance: Agendas for future research (2020)Corporate governance and COVID-19: a literature review (2021)Impact of COVID-19 Pandemic on Earnings Management: An Evidence from Financial Reporting in European Firms (2021)The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)The impact of culture and governance on corporate social reporting (2005)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)
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References

  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 1999Financial Accounting Theory1,023 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2003The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods369 cited
  • 1989Voluntary formation of corporate audit committees among NASDAQ firms364 cited
  • 2020Auditing in times of social distancing: the effect of COVID-19 on auditing quality296 cited
  • 2004Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise250 cited
  • 2019Achieving sustainable development goals through identifying and analyzing barriers to industrial sharing economy: A framework development234 cited
  • 2006Financial Reporting Transparency and Earnings Management (Retracted)232 cited
  • 2021The impact of climate risk on earnings management: International evidence

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216 cited
  • 2016Audit committee effectiveness, audit quality and earnings management: a meta-analysis165 cited
  • 2020Financial literacy and retirement preparation in China165 cited
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    • 2024Audit committee effectiveness in times of crisis: Empirical insights on key audit matters disclosure33 cited