On the public citation graph

Audit committee composition and effectiveness: a review of post-SOX literature

https://doi.org/10.1007/s00187-014-0188-4

0 signed · 125 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

1 of the 77 references listed on this page is in the Retraction Watch database as retracted (export 2026-10-21): 10.1016/j.aos.2007.10.001 (notice 2016-04-20).

Dataset join, best-effort; this page does not check the publisher record. Retraction Watch data via Crossref Labs, used with credit; OpenCitations Index (CC0) and Meta (CC BY 4.0); dataset doi:10.7910/DVN/WT8VOA (CC BY 4.0).

Is this your work? Sign in with ORCID and put your name on the claims that are yours.

Claim with ORCID

Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.

See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781119201946.app1openalex-snapshot

Sarbanes‐Oxley Act of 2002

inferredcites →https://doi.org/10.1016/j.aos.2005.03.002openalex-snapshot

On the constitution of audit committee effectiveness

inferredcites →https://doi.org/10.1016/j.aos.2005.06.003openalex-snapshot

The most influential journals in academic accounting

inferredcites →https://doi.org/10.1016/j.aos.2007.10.001openalex-snapshot

RETRACTED: Can directors’ self-interests influence accounting choices?

inferredcites →https://doi.org/10.1016/j.aos.2009.12.003openalex-snapshot

Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk

inferredcites →https://doi.org/10.1016/j.aos.2011.02.004openalex-snapshot

The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements

inferredcites →https://doi.org/10.1016/j.aos.2016.04.001openalex-snapshot

RETRACTED: Can directors' self-interests influence accounting choices?

inferredcites →https://doi.org/10.1016/j.jacceco.2004.01.004openalex-snapshot

Board characteristics, accounting report integrity, and the cost of debt

inferredcites →https://doi.org/10.1016/j.jacceco.2009.08.001openalex-snapshot

Audit committee compensation and the demand for monitoring of the financial reporting process

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2004.06.001openalex-snapshot

Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.03.001openalex-snapshot

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.11.001openalex-snapshot

The impact of corporate governance on Internet financial reporting

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2009.06.001openalex-snapshot

Are fully independent audit committees really necessary?

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.09.001openalex-snapshot

Audit committee characteristics and investment in internal auditing

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2011.02.003openalex-snapshot

Reputation concerns and herd behavior of audit committees – A corporate governance problem

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2012.08.001openalex-snapshot

Audit committee equity holdings, the risk of reporting problems, and the achievement of earnings thresholds

inferredcites →https://doi.org/10.1016/s0165-4101(02)00059-9openalex-snapshot

Audit committee, board of director characteristics, and earnings management

inferredcites →https://doi.org/10.1016/s0361-3682(97)00029-9openalex-snapshot

An analysis of experience effects on audit committee members' oversight judgments

inferredcites →https://doi.org/10.1046/j.1099-1123.2003.00074.xopenalex-snapshot

The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand

inferredcites →https://doi.org/10.1092/rm1j-a0ym-3vmv-tamvopenalex-snapshot

The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience

inferredcites →https://doi.org/10.1111/1099-1123.00324openalex-snapshot

Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches

inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00166.xopenalex-snapshot

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00172.xopenalex-snapshot

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00174.xopenalex-snapshot

The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts

inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00177.xopenalex-snapshot

The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00301.xopenalex-snapshot

Corporate Governance and Agency Conflicts

inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01026.xopenalex-snapshot

Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*

inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01027.xopenalex-snapshot

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*

inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01037.xopenalex-snapshot

Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*

inferredcites →https://doi.org/10.1145/1226736.1226742openalex-snapshot

The Sarbanes-Oxley Act

inferredcites →https://doi.org/10.1177/0148558x0401900305openalex-snapshot

TRACKS: Musings on Post-Enron Reforms

inferredcites →https://doi.org/10.1506/1qyn-2rfq-fkyx-xp84openalex-snapshot

Audit Committees, Boards, and the Quality of Reported Earnings*

inferredcites →https://doi.org/10.1506/8yp9-p27g-5nw5-djkkopenalex-snapshot

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

inferredcites →https://doi.org/10.1506/983m-epxg-4y0r-j9ykopenalex-snapshot

Corporate Governance and the Audit Process*

inferredcites →https://doi.org/10.1506/car.25.3.7openalex-snapshot

Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*

inferredcites →https://doi.org/10.1506/car.25.4.1openalex-snapshot

Audit Committee Incentive Compensation and Accounting Restatements*

inferredcites →https://doi.org/10.1506/car.26.1.3openalex-snapshot

The Audit Committee Oversight Process*

inferredcites →https://doi.org/10.1506/car.26.2.9openalex-snapshot

Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control*

inferredcites →https://doi.org/10.1506/rm1j-a0ym-3vmv-tamvopenalex-snapshot

The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience*

inferredcites →https://doi.org/10.1506/y6tg-1kq9-12gv-l5yyopenalex-snapshot

Sequential Solutions to Capacity-Planning and Pricing Decisions

inferredcites →https://doi.org/10.2139/ssrn.1548766openalex-snapshot

The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

inferredcites →https://doi.org/10.2139/ssrn.564946openalex-snapshot

The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences

inferredcites →https://doi.org/10.2308/acch.2000.14.4.441openalex-snapshot

Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms

inferredcites →https://doi.org/10.2308/acch.2001.15.2.105openalex-snapshot

Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing

inferredcites →https://doi.org/10.2308/acch.2002.16.4.291openalex-snapshot

Disclosures in Audit Committee Charters and Reports

inferredcites →https://doi.org/10.2308/accr.2000.75.4.453openalex-snapshot

Audit Committee Composition and Auditor Reporting

inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.139openalex-snapshot

Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy

inferredcites →https://doi.org/10.2308/accr.2003.78.1.95openalex-snapshot

Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports

inferredcites →https://doi.org/10.2308/accr.2003.78.3.801openalex-snapshot

Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context

inferredcites →https://doi.org/10.2308/accr.2004.79.3.797openalex-snapshot

Does Investor Selection of Auditors Enhance Auditor Independence?

inferredcites →https://doi.org/10.2308/accr.2005.80.2.441openalex-snapshot

Equity Incentives and Earnings Management

inferredcites →https://doi.org/10.2308/accr.2005.80.2.539openalex-snapshot

Restoring Trust after Fraud: Does Corporate Governance Matter?

inferredcites →https://doi.org/10.2308/accr.2005.80.2.649openalex-snapshot

Audit Committee Quality and Internal Control: An Empirical Analysis

inferredcites →https://doi.org/10.2308/accr.2006.81.4.873openalex-snapshot

The Effects of Joint Provision and Disclosure of Nonaudit Services on Audit Committee Members' Decisions and Investors' Preferences

inferredcites →https://doi.org/10.2308/accr.2007.82.4.803openalex-snapshot

Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

inferredcites →https://doi.org/10.2308/accr.2009.84.2.559openalex-snapshot

Former Audit Partners on the Audit Committee and Internal Control Deficiencies

inferredcites →https://doi.org/10.2308/accr.2009.84.3.839openalex-snapshot

Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes

inferredcites →https://doi.org/10.2308/accr.2009.84.3.869openalex-snapshot

Board Committees, CEO Compensation, and Earnings Management

inferredcites →https://doi.org/10.2308/accr.2009.84.6.1959openalex-snapshot

Are Independent Audit Committee Members Objective? Experimental Evidence

inferredcites →https://doi.org/10.2308/accr.2010.85.2.447openalex-snapshot

Reporting Bias with an Audit Committee

inferredcites →https://doi.org/10.2308/ajpt-10143openalex-snapshot

The Effect of Past Client Relationship and Strength of the Audit Committee on Auditor Negotiations

inferredcites →https://doi.org/10.2308/ajpt-10146openalex-snapshot

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence

inferredcites →https://doi.org/10.2308/ajpt-10238openalex-snapshot

Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements

inferredcites →https://doi.org/10.2308/aud.2000.19.2.47openalex-snapshot

Auditor Selection and Audit Committee Characteristics

inferredcites →https://doi.org/10.2308/aud.2001.20.1.197openalex-snapshot

On Audit Committee Appointments

inferredcites →https://doi.org/10.2308/aud.2001.20.2.31openalex-snapshot

The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments

inferredcites →https://doi.org/10.2308/aud.2001.20.2.49openalex-snapshot

The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity

inferredcites →https://doi.org/10.2308/aud.2003.22.2.189openalex-snapshot

Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective

inferredcites →https://doi.org/10.2308/aud.2003.22.2.253openalex-snapshot

Audit Committee Composition and Shareholder Actions: Evidence from Voting on Auditor Ratification

inferredcites →https://doi.org/10.2308/aud.2004.23.1.153openalex-snapshot

Getting Inside the Black Box: A Field Study of Practices in “Effective” Audit Committees

inferredcites →https://doi.org/10.2308/aud.2004.23.1.69openalex-snapshot

Audit Committee Characteristics and Restatements

inferredcites →https://doi.org/10.2308/aud.2004.23.2.13openalex-snapshot

The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

inferredcites →https://doi.org/10.2308/aud.2004.23.2.131openalex-snapshot

The Effect of Audit Committee and Board of Director Independence on Auditor Resignation

inferredcites →https://doi.org/10.2308/aud.2008.27.1.85openalex-snapshot

Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments

inferredcites →https://doi.org/10.2308/aud.2009.28.1.241openalex-snapshot

Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance

inferredcites →https://doi.org/10.2308/aud.2009.28.2.289openalex-snapshot

Audit Fees at U.S. Non-Profit Organizations

inferredcites →https://doi.org/10.2308/aud.2010.29.1.173openalex-snapshot

Audit Committee Member Investigation of Significant Accounting Decisions

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3186666openalex-extracted

How Do Restatements Affect Outside Directors and Boards? A Review of the Literature

inferred← citeshttps://doi.org/10.2139/ssrn.3496040openalex-extracted

Four Decades of Audit Committee Research: A Bibliometric Analysis (1977 – 2018)

inferred← citeshttps://doi.org/10.2139/ssrn.3906663openalex-extracted

The Role of the Audit Committee as a Corporate Governance Mechanism: The Case of the Banking Sector in Libya

inferred← citeshttps://doi.org/10.2139/ssrn.4590360openalex-extracted

Audit Committee Member Busyness and Risk Factor Disclosure

inferred← citeshttps://doi.org/10.1007/s00187-025-00407-7openalex-snapshot

Foreign bribery and corruption controls: financial benefits from corruption in forty-four host countries

inferred← citeshttps://doi.org/10.1007/s11156-020-00955-0openalex-snapshot

Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?

inferred← citeshttps://doi.org/10.1007/s40318-019-00144-9openalex-snapshot

The internal governance of sporting organisations: international convergences on an idea of democracy

inferred← citeshttps://doi.org/10.1016/j.acclit.2019.07.001openalex-snapshot

How do restatements affect outside directors and boards? A review of the literature

inferred← citeshttps://doi.org/10.1016/j.adiac.2023.100725openalex-snapshot

The effect of audit committee financial expertise on earnings management tactics in the post-SOX era

inferred← citeshttps://doi.org/10.1016/j.bar.2024.101442openalex-snapshot

WITHDRAWN: Audit committee member busyness and risk factor disclosure

inferred← citeshttps://doi.org/10.1016/j.bar.2025.101561openalex-snapshot

Reprint of: Audit committee member busyness and risk factor disclosure

inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2022.100467openalex-snapshot

When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size

inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2024.100657openalex-snapshot

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria

inferred← citeshttps://doi.org/10.1016/j.jbusres.2017.11.048openalex-snapshot

Audit committee financial expertise and earnings quality: A meta-analysis

inferred← citeshttps://doi.org/10.1080/02102412.2022.2153307openalex-snapshot

Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

inferred← citeshttps://doi.org/10.1108/arj-03-2025-0103openalex-snapshot

The role of gender diversity on corporate boards and audit committees in shaping tax avoidance behaviour

inferred← citeshttps://doi.org/10.1108/cg-04-2024-0227openalex-snapshot

Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

inferred← citeshttps://doi.org/10.1108/cg-07-2023-0291openalex-snapshot

Audit committees in transition: evaluating the effectiveness of corporate governance in Libya’s banking sector

inferred← citeshttps://doi.org/10.1108/jfra-05-2024-0312openalex-snapshot

The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

inferred← citeshttps://doi.org/10.1108/jgr-07-2022-0063openalex-snapshot

Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations

inferred← citeshttps://doi.org/10.1108/maj-10-2020-2862openalex-snapshot

Impacts of reporting lines and joint reviews on internal audit effectiveness

inferred← citeshttps://doi.org/10.1108/raf-11-2022-0326openalex-snapshot

Busy audit committee directors and corporate narrative disclosure in Oman

inferred← citeshttps://doi.org/10.1177/09721509231186251openalex-snapshot

Tensegrity of Internal Control System, Board’s Ability and Corporate Governance Practices

inferred← citeshttps://doi.org/10.1504/ijea.2017.092272openalex-snapshot

Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? Empirical evidence for the German two-tier system

inferred← citeshttps://doi.org/10.1590/s0034-759020220603openalex-snapshot

AUDIT COMMITTEE AND REGULATORY SCRUTINY

inferred← citeshttps://doi.org/10.1590/s0034-759020220603xopenalex-snapshot

COMITÊ DE AUDITORIA E ESCRUTÍNIO REGULATÓRIO

inferred← citeshttps://doi.org/10.21608/caf.2017.126539openalex-snapshot

أثر خصائص لجنة المراجعة علي قيمة الشرکة دراسة تطبيقية علي الشرکات غير المالية المقيدة بالبورصة

inferred← citeshttps://doi.org/10.22495/cgobrv7i3sip6openalex-snapshot

Contributors to audit committee effectiveness: An experimental study of external auditors’ perception

inferred← citeshttps://doi.org/10.22495/cocv14i4art2openalex-snapshot

The link between audit committees, corporate governance quality and firm performance: A literature review

inferred← citeshttps://doi.org/10.37253/gfa.v4i1.753openalex-snapshot

Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

inferred← citeshttps://doi.org/10.4018/ijaeis.2016040102openalex-snapshot

Developing an Economic Estimation System for Vertical Farms

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479openalex-snapshot

Enhancing effective public sector governance: Effectiveness of audit committees in South African municipalities

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.00openalex-snapshot

Preface

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.01openalex-snapshot

Contextualisation and research design

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.02openalex-snapshot

Constructing themes for the framework

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.03openalex-snapshot

Municipal administration

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.04openalex-snapshot

The audit committee mandate

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.05openalex-snapshot

Appointment of committee members

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.06openalex-snapshot

The competence of the audit committee

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.07openalex-snapshot

Audit committee challenges when executing their mandate

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.08openalex-snapshot

Considerations that impact the effectiveness of the audit committee

inferred← citeshttps://doi.org/10.4102/aosis.2025.bk479.0fopenalex-snapshot

Foreword

inferred← citeshttps://doi.org/10.47191/afmj/v9i2.03openalex-snapshot

Assessment of Financial Information Quality: Evidence from Tunisian Context

inferred← citeshttps://doi.org/10.51594/ijmer.v4i2.298openalex-snapshot

AUDIT COMMITTEE EFFECTIVENESS TOWARDS QUALITY OF FINANCIAL REPORTING OF COOPERATIVES IN NORTHERN PHILIPPINES

inferred← citeshttps://doi.org/10.55862/asbjv2i1a005openalex-snapshot

The Effect of Audit Characteristics Index on Investment in Internal Audit Function in Malaysia Listed Companies

inferred← citeshttps://doi.org/10.57233/gujaf.v3i3.188openalex-snapshot

BOARD INDEPENDENCE, AUDIT EFFECTIVENESS AND THE QUALITY OF REPORTED EARNINGS IN THE NIGERIAN CONSUMER GOODS FIRMS

inferred← citeshttps://doi.org/10.61707/h40aqq14openalex-snapshot

Search For Keywords That Often Appear on Scopus Related To Audit Literature Review

inferred← citeshttps://doi.org/10.63201/st9q-94jfopenalex-snapshot

Factors influencing audit committee independence

Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.