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Directors skill and financial reporting quality

https://doi.org/10.1111/jbfa.12359
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What this work says

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

inferredcites →https://doi.org/10.1007/s11142-009-9087-6openalex-snapshot
The pricing of conservative accounting and the measurement of conservatism at the firm-year level
inferredcites →https://doi.org/10.1007/s11142-015-9316-0openalex-snapshot
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms
inferredcites →https://doi.org/10.1007/s11156-017-0635-zopenalex-snapshot
Industry expertise on corporate boards
inferredcites →https://doi.org/10.1016/0304-405x(88)90053-0openalex-snapshot
Outside directors and CEO turnover
inferredcites →https://doi.org/10.1016/0304-405x(90)90060-dopenalex-snapshot
Bankruptcy, boards, banks, and blockholders
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-snapshot
The market pricing of accruals quality
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.2005.04.005openalex-snapshot
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.004openalex-snapshot
On the use of instrumental variables in accounting research
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.jcorpfin.2011.04.011openalex-snapshot
Us knows us in the UK: On director networks and CEO compensation
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.2010.01.003openalex-snapshot
Why do firms appoint CEOs as outside directors?☆
inferredcites →https://doi.org/10.1016/s0165-1765(03)00032-6openalex-snapshot
Interaction terms in logit and probit models
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-snapshot
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-snapshot
Industry costs of equity
inferredcites →https://doi.org/10.1016/s0304-405x(98)00058-0openalex-snapshot
Corporate governance, chief executive officer compensation, and firm performance
inferredcites →https://doi.org/10.1016/s1574-0056(00)80010-xopenalex-snapshot
Chapter 7 Theories of the distribution of earnings
inferredcites →https://doi.org/10.1017/s0022109000004099openalex-snapshot
Board Composition, Corporate Performance, and the Cadbury Committee Recommendation
inferredcites →https://doi.org/10.1017/s0022109017001004openalex-snapshot
Managerial Ability and the Shareholder Tax Sensitivity of Dividends
inferredcites →https://doi.org/10.1086/505371openalex-snapshot
Reputational Penalties and the Merits of Class‐Action Securities Litigation
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/10.1111/1468-5957.t01-1-00001openalex-snapshot
Stock Market Reaction to the Appointment of Outside Directors
inferredcites →https://doi.org/10.1111/1540-6261.00428openalex-snapshot
The Cadbury Committee, Corporate Performance, and Top Management Turnover
inferredcites →https://doi.org/10.1111/1540-6261.00559openalex-snapshot
Too Busy to Mind the Business? Monitoring by Directors with Multiple Board Appointments
inferredcites →https://doi.org/10.1111/j.0306-686x.2005.00630.xopenalex-snapshot
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
inferredcites →https://doi.org/10.1111/j.1467-8683.2008.00662.xopenalex-snapshot
Audit Committee and Firm Value: Evidence on Outside Top Executives as Expert‐Independent Directors
inferredcites →https://doi.org/10.1111/j.1468-5957.2008.02113.xopenalex-snapshot
Board Independence and Corporate Governance: Evidence From Director Resignations
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.1539-6975.2011.01443.xopenalex-snapshot
Dupes or Incompetents? An Examination of Management's Impact on Firm Distress
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00699.xopenalex-snapshot
Remuneration, Retention, and Reputation Incentives for Outside Directors
inferredcites →https://doi.org/10.1111/j.1540-6261.2006.00852.xopenalex-snapshot
Are Busy Boards Effective Monitors?
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00489.xopenalex-snapshot
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
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/jbfa.12012openalex-snapshot
Managers: Their Effects on Accruals and Firm Policies
inferredcites →https://doi.org/10.1111/jbfa.12267openalex-snapshot
Managerial Ability and Bank-Loan Pricing
inferredcites →https://doi.org/10.1177/0148558x13491034openalex-snapshot
An Analytical and Empirical Measure of the Degree of Conditional Conservatism
inferredcites →https://doi.org/10.1177/0148558x18780801openalex-snapshot
Do Independent Directors Tell the Truth, the Whole Truth, and Nothing but the Truth When They Resign?
inferredcites →https://doi.org/10.1257/jel.48.1.58openalex-snapshot
The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey
inferredcites →https://doi.org/10.1287/mnsc.1110.1487openalex-snapshot
Quantifying Managerial Ability: A New Measure and Validity Tests
inferredcites →https://doi.org/10.2139/ssrn.233111openalex-snapshot
Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature
inferredcites →https://doi.org/10.2307/2490859openalex-snapshot
Methodological Issues Related to the Estimation of Financial Distress Prediction Models
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/256390openalex-snapshot
ORGANIZATIONAL PERFORMANCE AND ADAPTATION: EFFECTS OF ENVIRONMENT AND PERFORMANCE ON CHANGES IN BOARD COMPOSITION.
inferredcites →https://doi.org/10.2307/3003456openalex-snapshot
Authority, Control, and the Distribution of Earnings
inferredcites →https://doi.org/10.2307/3003596openalex-snapshot
On the Size Distribution of Business Firms
inferredcites →https://doi.org/10.2308/accr-10101openalex-snapshot
More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr-50318openalex-snapshot
Managerial Ability and Earnings Quality
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-51179openalex-snapshot
Placebo Tests of Conditional Conservatism
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-1.61openalex-snapshot
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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
inferredcites →https://doi.org/10.2469/dig.v34.n1.1410openalex-snapshot
Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature

What points at this work

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

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Bucking the Trend: Why Family Firms Prefer Less Experienced Directors
inferred← citeshttps://doi.org/10.2139/ssrn.4869341openalex-extracted
Strategic Regulatory Compliance and Information Quality
inferred← citeshttps://doi.org/10.1007/s11301-021-00244-7openalex-snapshot
The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research
inferred← citeshttps://doi.org/10.1016/j.bar.2024.101429openalex-snapshot
Making outside directors inside: Independent directors’ corporate site visits and real earnings management
inferred← citeshttps://doi.org/10.1016/j.najef.2021.101413openalex-snapshot
Independent director tenure and corporate transparency
inferred← citeshttps://doi.org/10.1080/00036846.2025.2504728openalex-snapshot
Practice makes perfect: examining the impact of reappointed independent directors on performance
inferred← citeshttps://doi.org/10.1080/1331677x.2022.2142812openalex-snapshot
Board diversity and financial reporting quality: evidence from China
inferred← citeshttps://doi.org/10.1108/cg-08-2024-0443openalex-snapshot
Academic directors on board: economic consequences for corporate leverage and governance in China
inferred← citeshttps://doi.org/10.1108/jaee-07-2023-0212openalex-snapshot
Risk management committee and earnings management: evidence from an emerging market
inferred← citeshttps://doi.org/10.1108/jaee-11-2025-0654openalex-snapshot
Financial reporting quality and capital structure: Do financial constraints matter?
inferred← citeshttps://doi.org/10.1108/jal-10-2024-0308openalex-snapshot
Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region
inferred← citeshttps://doi.org/10.1108/jeas-03-2025-0117openalex-snapshot
Financial reporting quality: exploring the missing link between corporate social responsibility and dividend policy decisions
inferred← citeshttps://doi.org/10.1108/jfra-09-2024-0647openalex-snapshot
Corporate social responsibility and financial reporting quality: the role of board gender diversity
inferred← citeshttps://doi.org/10.1108/maj-02-2024-4241openalex-snapshot
What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis
inferred← citeshttps://doi.org/10.1108/medar-02-2025-2870openalex-snapshot
The placement of financial statements
inferred← citeshttps://doi.org/10.1108/qrfm-10-2024-0286openalex-snapshot
Stories speak louder than numbers: evidence from annual reports
inferred← citeshttps://doi.org/10.1111/1468-5973.70135openalex-snapshot
Too Much of the Right Kind? Board Sociopolitical Diversity and Corporate Misconduct
inferred← citeshttps://doi.org/10.1111/abac.12342openalex-snapshot
Market Valuation of Risk Reporting: The Role of Business Model Disclosure
inferred← citeshttps://doi.org/10.1111/acfi.13286openalex-snapshot
Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?
inferred← citeshttps://doi.org/10.1111/irfi.70055openalex-snapshot
Independent Director Diligence and the Cost of Equity Capital—Evidence From the Performance Reports of Independent Directors
inferred← citeshttps://doi.org/10.1111/jbfa.12435openalex-snapshot
Independent director reputation incentives, accruals quality and audit fees
inferred← citeshttps://doi.org/10.1111/jbfa.12512openalex-snapshot
Benefit or burden? A comparison of CFO and CEO outside directorships
inferred← citeshttps://doi.org/10.1111/jbfa.12566openalex-snapshot
Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships
inferred← citeshttps://doi.org/10.1111/jbfa.12567openalex-snapshot
Do directors have style? Board interlock and accounting properties
inferred← citeshttps://doi.org/10.1142/s1094406021500025openalex-snapshot
Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
inferred← citeshttps://doi.org/10.1145/3772318.3791142openalex-snapshot
From Oversight to Insight: Transforming Cybersecurity Governance in Boardrooms
inferred← citeshttps://doi.org/10.12775/cjfa.2024.014openalex-snapshot
Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis
inferred← citeshttps://doi.org/10.2139/ssrn.5093252openalex-snapshot
Strategic Governance in Family Firms: Director Selection to Protect Family Legacy
inferred← citeshttps://doi.org/10.24191/mar.v18i2.958openalex-snapshot
CEO’S GENDER, POWER, OWNERSHIP: ROLES ON AUDIT REPORT LAG
inferred← citeshttps://doi.org/10.33312/ijar.581openalex-snapshot
The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable
inferred← citeshttps://doi.org/10.55463/issn.1674-2974.49.8.16openalex-snapshot
Global Trends in Board Capital: A Bibliometric Analysis
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