On the public citation graph

CEO power and the strategic selection of accounting financial experts to the audit committee

0 signed · 114 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.

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 See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.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/smj.704openalex-snapshot
What do they know? The effects of outside director acquisition experience on firm acquisition performance
inferredcites →https://doi.org/10.1007/s11142-006-9017-9openalex-snapshot
Trading incentives to meet the analyst forecast
inferredcites →https://doi.org/10.1007/s11142-014-9292-9openalex-snapshot
Company reputation and the cost of equity capital
inferredcites →https://doi.org/10.1007/s11142-015-9329-8openalex-snapshot
Speaking of the short-term: disclosure horizon and managerial myopia
inferredcites →https://doi.org/10.1007/s11142-016-9370-2openalex-snapshot
Analyst information precision and small earnings surprises
inferredcites →https://doi.org/10.1007/s11142-016-9381-zopenalex-snapshot
Go Before the Whistle Blows: An Empirical Analysis of Director Turnover and Financial Fraud
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.adiac.2011.08.004openalex-snapshot
The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt
inferredcites →https://doi.org/10.1016/j.jacceco.2003.09.001openalex-snapshot
Impact of firm performance expectations on CEO turnover and replacement decisions
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-snapshot
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2008.06.002openalex-snapshot
Do directors perform for pay?
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.jacceco.2011.09.005openalex-snapshot
Measuring Securities Litigation Risk
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.006openalex-snapshot
Audit committee financial expertise and earnings management: The role of status
inferredcites →https://doi.org/10.1016/j.jacceco.2016.03.002openalex-snapshot
Do accountants make better chief financial officers?
inferredcites →https://doi.org/10.1016/j.jacceco.2017.02.002openalex-snapshot
Leaving Before Bad Times: Does the Labor Market Penalize Pre-Emptive Director Resignations?
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.005openalex-snapshot
Complexity of financial reporting standards and accounting expertise
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.jcorpfin.2017.12.009openalex-snapshot
Do qualifications matter? New evidence on board functions and director compensation
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.004openalex-snapshot
The determinants of corporate board size and composition: An empirical analysis
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.012openalex-snapshot
Financial fraud, director reputation, and shareholder wealth
inferredcites →https://doi.org/10.1016/j.jfineco.2007.06.003openalex-snapshot
The consequences to managers for financial misrepresentation
inferredcites →https://doi.org/10.1016/j.jfineco.2010.02.007openalex-snapshot
CFOs and CEOs: Who have the most influence on earnings management?
inferredcites →https://doi.org/10.1016/j.jfineco.2011.10.011openalex-snapshot
Internal corporate governance, CEO turnover, and earnings management
inferredcites →https://doi.org/10.1016/j.jfineco.2013.10.004openalex-snapshot
Board composition and CEO power
inferredcites →https://doi.org/10.1016/j.jfineco.2013.10.011openalex-snapshot
Independent director incentives: Where do talented directors spend their limited time and energy?
inferredcites →https://doi.org/10.1016/j.jfineco.2013.10.013openalex-snapshot
Accountability of independent directors: Evidence from firms subject to securities litigation
inferredcites →https://doi.org/10.1016/j.jfineco.2016.09.011openalex-snapshot
The impact of firm prestige on executive compensation
inferredcites →https://doi.org/10.1016/j.jfineco.2020.04.007openalex-snapshot
CEO-board dynamics
inferredcites →https://doi.org/10.1016/j.jfineco.2021.01.003openalex-snapshot
Does Personal Liability Deter Individuals from Serving as Independent Directors?
inferredcites →https://doi.org/10.1016/s0014-2921(97)00137-2openalex-snapshot
Social status and economic performance:
inferredcites →https://doi.org/10.1016/s0165-4101(02)00045-9openalex-snapshot
The rewards to meeting or beating earnings expectations
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/10.1023/a:1020294523516openalex-snapshot
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
inferredcites →https://doi.org/10.1086/467037openalex-snapshot
Separation of Ownership and Control
inferredcites →https://doi.org/10.1093/rfs/hhn084openalex-snapshot
The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors
inferredcites →https://doi.org/10.1093/rfs/hhn099openalex-snapshot
What Matters in Corporate Governance?
inferredcites →https://doi.org/10.1093/rfs/hht020openalex-snapshot
The Supply of Corporate Directors and Board Independence
inferredcites →https://doi.org/10.1093/rfs/hhx009openalex-snapshot
Do Independent Director Departures Predict Future Bad Events?
inferredcites →https://doi.org/10.1108/09513570710779036openalex-snapshot
Audit committee effectiveness: informal processes and behavioural effects
inferredcites →https://doi.org/10.1111/0022-1082.00168openalex-snapshot
CEO Involvement in the Selection of New Board Members: An Empirical Analysis
inferredcites →https://doi.org/10.1111/1475-679x.00069openalex-snapshot
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
inferredcites →https://doi.org/10.1111/1475-679x.12194openalex-snapshot
Credit Default Swaps and Managers’ Voluntary Disclosure
inferredcites →https://doi.org/10.1111/1475-679x.12351openalex-snapshot
Strategic Director Appointments
inferredcites →https://doi.org/10.1111/1911-3846.12044openalex-snapshot
The Nominating Committee Process: A Qualitative Examination of Board Independence and Formalization
inferredcites →https://doi.org/10.1111/1911-3846.12177openalex-snapshot
CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form
inferredcites →https://doi.org/10.1111/1911-3846.12289openalex-snapshot
Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts
inferredcites →https://doi.org/10.1111/1911-3846.12517openalex-snapshot
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses
inferredcites →https://doi.org/10.1111/1911-3846.12750openalex-snapshot
The Effects of Independent Director Litigation Risk*
inferredcites →https://doi.org/10.1111/j.1099-1123.2009.00413.xopenalex-snapshot
Strengthening the Financial Reporting System: Can Audit Committees Deliver?
inferredcites →https://doi.org/10.1111/j.1368-423x.2004.00123.xopenalex-snapshot
The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects
inferredcites →https://doi.org/10.1111/j.1468-5957.2011.02262.xopenalex-snapshot
CEO Centrality and Meeting or Beating Analysts’ Earnings Forecasts
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.2007.00266.xopenalex-snapshot
Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01206.xopenalex-snapshot
A Theory of Friendly Boards
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.1911-3846.2010.01052.xopenalex-snapshot
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01118.xopenalex-snapshot
The Compensation Committee Process*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01137.xopenalex-snapshot
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
inferredcites →https://doi.org/10.1142/s2010139216500142openalex-snapshot
Corporate Governance Consequences of Accounting Scandals: Evidence from Top Management, CFO and Auditor Turnover
inferredcites →https://doi.org/10.1177/0148558x0201700204openalex-snapshot
The Effect of Beating and Missing Analysts' Forecasts on the Information Content of Unexpected Earnings
inferredcites →https://doi.org/10.1177/0148558x16663090openalex-snapshot
Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity
inferredcites →https://doi.org/10.1287/mnsc.2019.3331openalex-snapshot
Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
inferredcites →https://doi.org/10.1287/mnsc.2019.3519openalex-snapshot
Chief Financial Officer Co-option and Chief Executive Officer Compensation
inferredcites →https://doi.org/10.1287/mnsc.2020.3798openalex-snapshot
Top Management Team Power in China: Measurement and Validation
inferredcites →https://doi.org/10.1506/car.26.1.3openalex-snapshot
The Audit Committee Oversight Process*
inferredcites →https://doi.org/10.2139/ssrn.1152421openalex-snapshot
CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts
inferredcites →https://doi.org/10.2139/ssrn.1787008openalex-snapshot
Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures
inferredcites →https://doi.org/10.2139/ssrn.3329220openalex-snapshot
Director Liability Protection and Board Quality
inferredcites →https://doi.org/10.2139/ssrn.3365031openalex-snapshot
Prior Audit Experience and CFO Financial Reporting Aggressiveness
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/256485openalex-snapshot
POWER IN TOP MANAGEMENT TEAMS: DIMENSIONS, MEASUREMENT, AND VALIDATION.
inferredcites →https://doi.org/10.2308/acch-51695openalex-snapshot
Audit Committee Oversight of Fraud Risk: The Role of Social Ties, Professional Ties, and Governance Characteristics
inferredcites →https://doi.org/10.2308/accr-50261openalex-snapshot
The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees
inferredcites →https://doi.org/10.2308/accr-50369openalex-snapshot
Board Interlocks and Earnings Management Contagion
inferredcites →https://doi.org/10.2308/accr-50585openalex-snapshot
The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process
inferredcites →https://doi.org/10.2308/accr-50601openalex-snapshot
The Audit Committee: Management Watchdog or Personal Friend of the CEO?
inferredcites →https://doi.org/10.2308/accr-50834openalex-snapshot
Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees
inferredcites →https://doi.org/10.2308/accr-52195openalex-snapshot
Are Qualified and Experienced Outside Directors Willing to Join Fraudulent Firms and If So, Why?
inferredcites →https://doi.org/10.2308/accr-52360openalex-snapshot
Top Management Team Characteristics and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/accr.2001.76.3.313openalex-snapshot
The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
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.2005.80.2.441openalex-snapshot
Equity Incentives and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2008.83.2.377openalex-snapshot
Beating Earnings Benchmarks and the Cost of Debt
inferredcites →https://doi.org/10.2308/ajpt-19-088openalex-snapshot
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness
inferredcites →https://doi.org/10.2308/ajpt-51899openalex-snapshot
Shareholder Elections of Audit Committee Members
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.2008.27.2.181openalex-snapshot
Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance
inferredcites →https://doi.org/10.2308/bria-50245openalex-snapshot
The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors
inferredcites →https://doi.org/10.2308/bria-52102openalex-snapshot
The Governance Committee Process for U.S. Publicly Traded Firms
inferredcites →https://doi.org/10.2308/tar-2018-0101openalex-snapshot
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
inferredcites →https://doi.org/10.2308/tar-2018-0379openalex-snapshot
How Audit Committee Chairs Address Information-Processing Barriers

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.4783179openalex-extracted
Do audit committee directors learn from financial reporting failures?
inferred← citeshttps://doi.org/10.1002/bse.4196openalex-snapshot
The Mediating Role of Financial Reporting Quality in the Relationship Between CEO Power and Carbon Emission Disclosures: Evidence From Vietnamese Companies
inferred← citeshttps://doi.org/10.1007/s10551-026-06344-2openalex-snapshot
The Value of the Class Action Mechanism in Emerging Markets: Insights from the First Special Representative Action in China
inferred← citeshttps://doi.org/10.1007/s11518-026-5763-3openalex-snapshot
Collective Decision-Making and Innovation Efficiency of State Owned Enterprises: “Brainstorming” or “Responsibility Avoidance”?
inferred← citeshttps://doi.org/10.1016/j.aos.2025.101609openalex-snapshot
Audit committee financial expertise, equity compensation and employee whistleblowing
inferred← citeshttps://doi.org/10.1016/j.bar.2025.101622openalex-snapshot
Narcissistic audit committee chairs and the quality of non-IFRS disclosures
inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2026.103039openalex-snapshot
Female board directorship and employee pay: International evidence from board gender diversity reforms
inferred← citeshttps://doi.org/10.1057/s41310-026-00385-9openalex-snapshot
“Investors’ needs” in the context of audit-committee disclosures: evidence from comment letters to the SEC
inferred← citeshttps://doi.org/10.1080/09638180.2026.2711715openalex-snapshot
Watchdogs or friends? CEO-audit committee ties and M&A performance
inferred← citeshttps://doi.org/10.1108/ijmf-01-2024-0045openalex-snapshot
CEO power and financial statement comparability
inferred← citeshttps://doi.org/10.1108/ijoa-05-2025-5569openalex-snapshot
The impact of CEO turnover events on other executive turnover events: an empirical study of Japanese companies
inferred← citeshttps://doi.org/10.1108/jbsed-01-2025-0014openalex-snapshot
Do CEO characteristics impact the decision to hire external auditor with forensic accounting competencies? Evidence from Jordanian listed companies
inferred← citeshttps://doi.org/10.1108/md-02-2025-0421openalex-snapshot
How board refreshment shapes CEO power and earnings management: direct and moderating effects
inferred← citeshttps://doi.org/10.2139/ssrn.5025636openalex-snapshot
In the Spotlight: How Media Visibility Shapes the Impact of CEO Power on Information Asymmetry
inferred← citeshttps://doi.org/10.2139/ssrn.5280780openalex-snapshot
The Effect of Chief Operating Officer on Operational Efficiency: A Combined Stewardship and Upper Echelon Perspective
inferred← citeshttps://doi.org/10.2139/ssrn.5386759openalex-snapshot
CEO facial masculinity, CEO power, and long-term compensation: Moderating role of external monitoring
inferred← citeshttps://doi.org/10.2139/ssrn.6424058openalex-snapshot
Female Board Directorship and Employee Pay: International Evidence from Board Gender Diversity Reforms
inferred← citeshttps://doi.org/10.22495/jgrv14i2art11openalex-snapshot
Chief executive officer power, bank risk and corporate governance: Does board independence matter?
inferred← citeshttps://doi.org/10.9734/ajeba/2024/v24i61381openalex-snapshot
CEO Power and Firm Value: Affirmative Action Implications
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.