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The effect of audit committee performance on earnings quality
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/9781119204763.ch4openalex-snapshot
Detecting Earnings Management
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Accounting choice in troubled companies
inferredcites →https://doi.org/10.1016/0278-4254(94)90016-7openalex-snapshot
The use of audit committees for monitoring
inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.003openalex-snapshot
Determinants of market reactions to restatement announcements
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/s0165-4101(96)00431-4openalex-snapshot
What motivates managers' choice of discretionary accruals?
inferredcites →https://doi.org/10.1016/s0278-4254(00)00018-1openalex-snapshot
Research design issues in earnings management studies
inferredcites →https://doi.org/10.1016/s0929-1199(02)00006-8openalex-snapshot
Earnings management and corporate governance: the role of the board and the audit committee
inferredcites →https://doi.org/10.1080/09638180701819832openalex-snapshot
Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality
inferredcites →https://doi.org/10.1108/03074350010766990openalex-snapshot
The effects of audit committee activity and independence on corporate fraud
inferredcites →https://doi.org/10.1108/14757700610646916openalex-snapshot
The effect of diversification on firm returns in chemical and oil industries
inferredcites →https://doi.org/10.1111/j.1099-1123.2005.00278.xopenalex-snapshot
Audit Committees and Quarterly Earnings Management
inferredcites →https://doi.org/10.1111/j.1911-3846.1998.tb00547.xopenalex-snapshot
The Effect of Audit Quality on Earnings Management*
inferredcites →https://doi.org/10.19030/iber.v1i5.3926openalex-snapshot
The Informational Content And Valuation Ramifications Of Earnings Restatements
inferredcites →https://doi.org/10.2139/ssrn.277231openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2139/ssrn.338681openalex-snapshot
Predicting Earnings Management: The Case of Earnings Restatements
inferredcites →https://doi.org/10.2307/2491427openalex-snapshot
A Market-Based Evaluation of Discretionary Accrual Models
inferredcites →https://doi.org/10.2308/acch.1999.13.4.365openalex-snapshot
A Review of the Earnings Management Literature and Its Implications for Standard Setting
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/accr.2002.77.3.483openalex-snapshot
Management's Incentives to Avoid Negative Earnings Surprises
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.107openalex-snapshot
Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.71openalex-snapshot
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
inferredcites →https://doi.org/10.2308/aud.1999.18.2.17openalex-snapshot
The Role of Big 6 Auditors in the Credible Reporting of Accruals
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.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/10.2469/dig.v27.n2.79openalex-snapshot
An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
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Does Audit Committee Constraint Discretionary Accruals in MESDAQ Listed Companies?
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The Accountants and Management Ownership: An Empirical Test on Financial Reporting Quality
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The Impact of Audit Committee Characteristics on Earnings Management: Additional Evidence from Jordan
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Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt
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Corporate Governance and Bank Performance: Experience with Ten Asian Countries
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Financial Restatements: Trends, Reasons for Occurrence, and Consequences - A Survey of the Literature
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The Scope of Audit Committee Oversight and Financial Reporting Reliability: Are Audit Committees Overloaded?
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Audit Committee Qualities and Corporate Fraud Abatement in Listed Nigerian Non-Financial Institutions
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Substitutes or Complements? The Role of the Board in Moderating the Relationship between Board Diversity And Earnings Management
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Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies
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Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee
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Audit quality and earnings management in less developed economies: the case of Saudi Arabia
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Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System
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Accounting restatements and audit quality in China
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Audit quality, debt financing, and earnings management: Evidence from Jordan
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Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective
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Audit committee equity holdings, the risk of reporting problems, and the achievement of earnings thresholds
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Literacy, External User-Pressure and Quality of Accounting Information of Ugandan SMEs
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Audit Committee Characteristics and Earnings Quality: Empirical Evidence from Bahrain
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Corporate governance mechanism constraining Earning Management in Malaysian listed companies
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Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
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Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership
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Corporate governance, female directors and quality of financial information
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How do investors perceive audit report lag? Evidence from the cost of equity
inferred← citeshttps://doi.org/10.1111/ijau.12304openalex-snapshot
Seasonal affective disorder and audit quality
inferred← citeshttps://doi.org/10.1111/ijau.70004openalex-snapshot
Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence
inferred← citeshttps://doi.org/10.1111/j.1099-1123.2009.00403.xopenalex-snapshot
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
inferred← citeshttps://doi.org/10.11114/afa.v1i1.639openalex-snapshot
An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange
inferred← citeshttps://doi.org/10.1142/s1094406021500013openalex-snapshot
Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research
inferred← citeshttps://doi.org/10.1142/s1094406021500025openalex-snapshot
Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
inferred← citeshttps://doi.org/10.1145/3760557.3760565openalex-snapshot
The Relationship of ESG Disclosure, Capital Structure and Stock Performance : The Mediating Role of Audit Committee Effectiveness
inferred← citeshttps://doi.org/10.1177/09721509251315529openalex-snapshot
A Broader Perspective on the Connection Between Audit Committee and Audit Report Lag
inferred← citeshttps://doi.org/10.1177/21582440251317803openalex-snapshot
How Do Audit Committee Characteristics Affect the Quality of Financial Information? Evidence From Saudi Arabia and United Arab Emirates Companies
inferred← citeshttps://doi.org/10.1177/2278533717692915openalex-snapshot
Analyzing Performance Implications of Selected Audit Committee Characteristics: A Study of Indian Corporate Sector
inferred← citeshttps://doi.org/10.1287/mnsc.2022.00360openalex-snapshot
Are Audit Committees Overloaded? Evidence from the Effect of Financial Risk Management Oversight on Financial Reporting Quality
inferred← citeshttps://doi.org/10.14254/2071-8330.2020/13-2/9openalex-snapshot
The role of the audit committee in improving earnings quality: The case of industrial companies in GCC
inferred← citeshttps://doi.org/10.14414/jebav.v17i1.273openalex-snapshot
The effect of audit committee role and sharia supervisory board role on financial reporting quality at Islamic banks in Indonesia
inferred← citeshttps://doi.org/10.14419/ijet.v7i2.29.13668openalex-snapshot
Gender in Audit Committee and Financial Reporting Timeliness: the Case of Unique Continental European Model
inferred← citeshttps://doi.org/10.14453/aabfj.v14i4.6openalex-snapshot
Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australia
inferred← citeshttps://doi.org/10.14453/aabfj.v7i4.5openalex-snapshot
The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan
inferred← citeshttps://doi.org/10.1504/ijcg.2009.029370openalex-snapshot
Financial reporting quality revisited: interactions between earnings management and the value relevance of accounting information
inferred← citeshttps://doi.org/10.1515/ajle-2019-0032openalex-snapshot
The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks
inferred← citeshttps://doi.org/10.15304/rge.22.1.1276openalex-snapshot
Auditoría, comités de auditoría e neutralidade na información narrativa
inferred← citeshttps://doi.org/10.17576/ajag-2017-08si-11openalex-snapshot
Information Technology Usage, Top Management Support and Internal Audit Effectiveness
inferred← citeshttps://doi.org/10.17753/sosekev.1637198openalex-snapshot
SOSYAL SERMAYENİN EKONOMİK BÜYÜMEYE ETKİSİ
inferred← citeshttps://doi.org/10.17977/um066v1i42021p380-393openalex-snapshot
Analysis of differences in measurement of fair value and historical value of biological assets on income smoothing (Study on agricultural companies in Southeast Asia and Australia)
inferred← citeshttps://doi.org/10.18092/ulikidince.464537openalex-snapshot
AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY
inferred← citeshttps://doi.org/10.18196/jai.v22i3.12339openalex-snapshot
The Role of Islamic Corporate Governance and Risk Toward Islamic Banking Performance: Evidence from Indonesia
inferred← citeshttps://doi.org/10.18510/hssr.2020.824openalex-snapshot
AN INVESTIGATION ON THE EFFECT OF AUDIT COMMITTEE ON FINANCIAL REPORTING QUALITY IN PRE AND POST IFRS ADOPTION: EVIDENCE FROM MALAYSIAN COMPANIES
inferred← citeshttps://doi.org/10.18533/jefs.v5i01.176openalex-snapshot
Directors characteristics and stock market performance in Canada
inferred← citeshttps://doi.org/10.18559/ebr.2016.1.5openalex-snapshot
Audit committee structure and earnings management in Asia Pacific
inferred← citeshttps://doi.org/10.19026/rjaset.7.465openalex-snapshot
Audit Quality and Firm Value: A Case of Pakistan
inferred← citeshttps://doi.org/10.19030/jabr.v28i6.7347openalex-snapshot
The Impact Of Audit Committees Personal Characteristics On Earnings Management: Evidence From China
inferred← citeshttps://doi.org/10.19030/jabr.v30i5.8795openalex-snapshot
Role Of Board Size In Corporate Governance And Firm Performance Applying Pareto Approach, Is It Cultural Phenomena?
inferred← citeshttps://doi.org/10.19109/ieconomics.v8i1.12203openalex-snapshot
PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH: ESTIMASI PENGARUH LANGSUNG DAN PERAN MEDIASI MANAJEMEN LABA
inferred← citeshttps://doi.org/10.19184/jauj.v15i2.7624openalex-snapshot
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA
inferred← citeshttps://doi.org/10.20525/ijrbs.v10i1.1028openalex-snapshot
Examining the relationship between the level of logistics service quality, relationship quality and repurchase intention in e-retail sector of Pakistan
inferred← citeshttps://doi.org/10.21002/jaki.2013.02openalex-snapshot
THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD
inferred← citeshttps://doi.org/10.21002/jaki.2013.08openalex-snapshot
ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
inferred← citeshttps://doi.org/10.21315/aamjaf2022.18.2.8openalex-snapshot
Audit Committee Effectiveness, Internal Audit Function and Financial Reporting Lag: Evidence from Malaysia
inferred← citeshttps://doi.org/10.2139/ssrn.4850191openalex-snapshot
Effects of Corporate Governance on an Organization’s Performance: Case of Competition and Consumer Protection Commission
inferred← citeshttps://doi.org/10.2139/ssrn.4850851openalex-snapshot
Effects of Corporate Governance on an Organization’s Performance: Case of Competition and Consumer Protection Commission
inferred← citeshttps://doi.org/10.2139/ssrn.4867042openalex-snapshot
Substitutes or Complements? The Role of the Board in Moderating the Relationship between Board Diversity And Earnings Management
inferred← citeshttps://doi.org/10.2139/ssrn.5069134openalex-snapshot
Substitutes or Complements? The Role of the Board in Moderating the Relationship between Board Diversity And Earnings Management
inferred← citeshttps://doi.org/10.2139/ssrn.5251917openalex-snapshot
Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership
inferred← citeshttps://doi.org/10.21446/scg_ufrj.v12i3.14164openalex-snapshot
Comitê de Auditoria e Gerenciamento de Resultados em Empresas Reguladas e Empresas Não Reguladas
inferred← citeshttps://doi.org/10.21511/imfi.21(4).2024.29openalex-snapshot
Improving financial reporting standards in Vietnam’s public companies: The crucial role of audit committees
inferred← citeshttps://doi.org/10.21511/ppm.20(1).2022.30openalex-snapshot
Managerial ability, corporate governance, and IFRS adoption as determinants of earnings management: Evidence from Indonesia
inferred← citeshttps://doi.org/10.21511/ppm.22(4).2024.40openalex-snapshot
Corporate governance structures and their implications on audit quality: UK evidence
inferred← citeshttps://doi.org/10.21580/al-arbah.2021.3.1.8066openalex-snapshot
Analysis of The Influence of Audit Committee, Sharia Supervisory Board, and Islamic Work Ethic on The Quality of Sharia Bank Financial Statements in Indonesia
inferred← citeshttps://doi.org/10.21608/abj.2018.126825openalex-snapshot
مدى فعالیة لجنة المراجعة فی الحد من التلاعب فی الأرباح من خلال الأنشطة الفعلیة للشرکات- دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة.
inferred← citeshttps://doi.org/10.21608/aja.2019.36042openalex-snapshot
دور حوکمة الشرکات في ضبط ممارسات إدارة الأرباح في الشرکات الصناعية المساهمة العامة الفلسطينية «دراسة ميدانية»
inferred← citeshttps://doi.org/10.21608/aljalexu.2020.106395openalex-snapshot
فعالیة لجنة المراجعة ونمو الشرکات المستدام: حالة مصر (باللغة الإنجلیزیة)
inferred← citeshttps://doi.org/10.21608/aljalexu.2020.124058openalex-snapshot
المتغیرات المنظمة لعلاقة الثقة الإداریة الزائدة بتعدیلات القوائم المالیة (منهج إمبریقی على الشرکات المساهمة المصریة)
inferred← citeshttps://doi.org/10.21608/caf.2018.126192openalex-snapshot
نموذج مقترح لقياس أثر الاستحقاقات الاختيارية على جودة الأرباح فى ظل ظروف عدم التأکد (دراسة تطبيقية)
inferred← citeshttps://doi.org/10.21608/caf.2018.126310openalex-snapshot
أثر کفاءة مجلس الإدارة والملکية المؤسسية وفعالية لجان المراجعة کمتغيرات لحوکمة الشرکات على سلوک التکلفة الملتصقة: دراسة تطبيقية
inferred← citeshttps://doi.org/10.21608/csj.2020.143216openalex-snapshot
أثر هیکل الملکیة وخصائص لجنة المراجعة علی مستوی التحفظ المحاسبی بالتقاریر المالیة للشرکات المساهمة المصریة
inferred← citeshttps://doi.org/10.21608/jsst.2021.68710.1238openalex-snapshot
Audit Committee Attributes, Audit Quality, and Financial Reporting Quality: Evidence from the GCC Stock Markets
inferred← citeshttps://doi.org/10.21608/zcom.2017.148244openalex-snapshot
خصائص القوائم المالیة المعدلة فی الشرکات المساهمة المصریة دراسة اختباریة
inferred← citeshttps://doi.org/10.21608/zcom.2021.103602.1091openalex-snapshot
The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt
inferred← citeshttps://doi.org/10.21632/saki.1.2.134-157openalex-snapshot
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
inferred← citeshttps://doi.org/10.21744/irjmis.v6n3.621openalex-snapshot
The fraud diamond: element in detecting financial statement of fraud
inferred← citeshttps://doi.org/10.21833/ijaas.2025.02.002openalex-snapshot
Improving corporate governance to enhance earnings quality: Empirical evidence from the emerging market of Vietnam
inferred← citeshttps://doi.org/10.22146/abis.v3i2.59311openalex-snapshot
Pengaruh Komite Audit terhadap Persistensi Laba
inferred← citeshttps://doi.org/10.22146/gamaijb.5484openalex-snapshot
An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia
inferred← citeshttps://doi.org/10.22164/isea.v7i2.76openalex-snapshot
Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting
inferred← citeshttps://doi.org/10.22495/cbv13i3art5openalex-snapshot
Board of directors and board of statutory auditors’ diversity and earnings management: Evidence from Italy
inferred← citeshttps://doi.org/10.22495/cocv14i2c2p7openalex-snapshot
The relationship between corporate governance mechanisms and the performance of Saudi listed firms
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