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Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics
16 references·0 citing·41 second hop
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics (2024)Choice of financial audit firm and ESG as…The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review (2019)The Influence of Firm Size on…CEO gender, corporate risk-taking, and the efficiency of capital allocation (2016)CEO gender, corporate risk-ta…Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Gender diversity, board indep…A review of archival auditing research (2014)A review of archival auditing…Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Are Busy Boards Effective Monitors? (2006)Are Busy Boards Effective Mon…Performance matched discretionary accrual measures (2005)Performance matched discretio…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…What Do Interlocks Do? An Analysis, Critique, and Assessment of Research on Interlocking Directorates (1996)What Do Interlocks Do? An Ana…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Separation of Ownership and Control (1983)Separation of Ownership and C…Auditor size and audit quality (1981)Auditor size and audit qualityThe External Control of Organizations: A Resource Dependence Perspective (1979)The External Control of Organ…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Organizational Legitimacy: Social Values and Organizational Behavior (1975)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Introduction (2002)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)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)Earnings Management During Import Relief Investigations (1991)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Specification Tests in Econometrics (1978)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Organizing and the Process of Sensemaking (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1979The External Control of Organizations: A Resource Dependence Perspective9,172 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 2014A review of archival auditing research3,184 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure1,810 cited
  • 1996What Do Interlocks Do? An Analysis, Critique, and Assessment of Research on Interlocking Directorates1,782 cited
  • 2016CEO gender, corporate risk-taking, and the efficiency of capital allocation1,687 cited
  • 2006Are Busy Boards Effective Monitors?1,675 cited

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2019
The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review
1,548 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 cited
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