Audit committee, board of director characteristics, and earnings management

Keywords

Audit committee, Accrual, Accounting, Earnings management, Business

References

• Do outside directors monitor managersJohn Byrd, Kent Hickman — 1992
• Detecting Earnings ManagementPatricia Dechow, Richard G. Sloan — 1994
• Management Ownership and Market Valuation: An Empirical AnalysisRandall Mørck, Andrei Shleifer, Robert W. Vishny — 1988
• Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It?Mark W. Nelson, John A. Elliott, Robin L. Tarpley — 2000
• A Market-Based Evaluation of Discretionary-Accrual ModelsWayne R. Guay, S.P. Kothari, Ross L. Watts — 1996
• The Effects of Board Composition and Direct Incentives on Firm PerformanceBenjamin E. Hermalin, Michael S. Weisbach — 1991
• Firm Performance and Board Committee Structure1April Klein — 1998
• Additional evidence on equity ownership and corporate valueJohn J. McConnell, Henri Servaes — 1990
• Earnings Management During Import Relief InvestigationsJennifer Jones — 1991
• Outside directors and the adoption of poison pillsJames A. Brickley, Jeffrey L. Coles, Rory L. Terry — 1994
• Earnings-based bonus plans and earnings management by business-unit managers 1 We thank the Center fFlora Guidry, Andrew J. Leone, Steve Rock — 1999
• CEO stock option awards and the timing of corporate voluntary disclosuresDavid Aboody, Ron Kasznik — 2000
• What motivates managers' choice of discretionary accruals?Victor L. Bernard, Douglas J. Skinner — 1996
• Debt covenant violation and manipulation of accrualsMark L. DeFond, James Jiambalvo — 1994
• Managerial ownership, accounting choices, and informativeness of earningsTerry D. Warfield, John J. Wild, Kenneth L. Wild — 1995
• The pricing of discretionary accrualsK.R. Subramanyam — 1996
• Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney — 1996
• Higher market valuation of companies with a small board of directorsDavid Yermack — 1996
• Good Timing: CEO Stock Option Awards and Company News AnnouncementsDavid Yermack — 1997
• Earnings Management and the Long-Run Market Performance of Initial Public OfferingsSiew Hong Teoh, Ivo Welch, T.J. Wong — 1998

Cited by

• The oversight responsibilities of audit committees : the problems facing the development of audit committees in EgyptMohamed Moustafa Soliman — 2003
• Post-2001 corporate collapses: Is earnings quality more closely associated with various dimensions of corporate governance?Madonna O’Sullivan, Majella Percy, Peta Stevenson‐Clarke — 2011
• The Determinants of Managerial Decisions to Cook the BooksJonathan M. Karpoff, Dongwoo Lee, Gerald S. Martin — 2007
• La contribution des IFRS au gouvernement d'entreprise : apports et limitesBernard Raffournier — 2004
• Does Governance Quality Mitigate Horizon Effects? Investment Patterns Surrounding CEO DeparturesAnnita Florou, Martin J. Conyon — 2004
• Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring mechanismsNiuosha Samani — 2015
• Earnings Management, Tunnelling Behaviour and Corporate Governance: The Case in ChinaXiaoqi Song — 2013
• Short-Term Expectations in Listed Firms: The Mitigating Impact of Private Equity OwnersTor Brunzell, Eva Liljeblom, Mika Vaihekoski — 2011
• Does Aggressive Financial Reporting Accompany Aggressive Tax Reporting (and Vice Versa)Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego — 2004
• Corporate Governance and Auditor Choice Among Companies in GCC CountriesKhaled Salmen Aljaaidi — 2013
• Good Corporate Governance controls earnings management during financial crisesRalph van Gelderen — 2013
• Auditor Credibility Impairment Spillovers: Evidence from Three Andersen EngagementsRajib Doogar, Theodore Sougiannis, Hong Xie — 2007
• Is Corporate Governance A Determinant of Auditor Choice?-Evidence From TurkeyYasemin Karaibrahimoglu — 2013
• Characteristics of Board of Directors and Cost of Debts: A Case of United Arab Emirates Listed CompaniesMuneer Rajab Awadh Aomrah — 2011
• Does Corporate Governance Influence Misstatement Disclosure TimelinessRapheal Joseph Hamilton — 2012
• Earnings management practices and subsequent firm performance of companies listing on the Kuwait Stock Exchange (KSE)Eiman Algharaballi — 2013
• The Lack of Consequences for Audit Committee Members Following Accounting Restatements and the Resulting Impact on InvestorsBrian Todd Carver — 2008
• Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting StandardsEmmeli Runesson — 2015
• An Alternative Measure of Corporate Governance Using Discrete Principal Component AnalysisWendy Beekes, Alex Hong, Sian Owen — 2010
• The Struggle for Power and Pay: Implications of Board of Directors' Power on Monitoring Effectiveness and Pay for Performance SensitivityMariana J. Lebrón — 2013

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• Testing for bias in the audit committeeAlan Reinstein, Thomas R. Weirich — 1996
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