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Do audit committee directors learn from financial reporting failures?

https://doi.org/10.2139/ssrn.4783179
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11142-019-09516-wopenalex-extracted
The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items
inferredcites →https://doi.org/10.1016/j.aos.2005.03.002openalex-extracted
On the constitution of audit committee effectiveness
inferredcites →https://doi.org/10.1016/j.aos.2018.03.008openalex-extracted
The promise and challenges of new datasets for accounting research
inferredcites →https://doi.org/10.1016/j.aos.2018.07.002openalex-extracted
Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes
inferredcites →https://doi.org/10.1016/j.aos.2020.101172openalex-extracted
Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud
inferredcites →https://doi.org/10.1016/j.aos.2023.101440openalex-extracted
Audit Partner Ethnicity and Salient Audit Phenomena
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-extracted
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.003openalex-extracted
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
inferredcites →https://doi.org/10.1016/j.jacceco.2011.09.001openalex-extracted
Executive Overconfidence and the Slippery Slope to Financial Misreporting
inferredcites →https://doi.org/10.1016/j.jacceco.2014.08.006openalex-extracted
Audit committee financial expertise and earnings management: The role of status
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-extracted
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.001openalex-extracted
Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
inferredcites →https://doi.org/10.1016/j.jacceco.2018.09.005openalex-extracted
Complexity of financial reporting standards and accounting expertise
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101282openalex-extracted
Are audit fees discounted in initial year audit engagements?
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.012openalex-extracted
Financial fraud, director reputation, and shareholder wealth
inferredcites →https://doi.org/10.1016/j.jfineco.2011.12.004openalex-extracted
Reputation penalties for poor monitoring of executive pay: Evidence from option backdating
inferredcites →https://doi.org/10.1016/j.jfineco.2013.10.013openalex-extracted
Accountability of independent directors: Evidence from firms subject to securities litigation
inferredcites →https://doi.org/10.1016/s0165-4101(02)00059-9openalex-extracted
Audit committee, board of director characteristics, and earnings management
inferredcites →https://doi.org/10.1016/s0361-3682(97)00029-9openalex-extracted
An analysis of experience effects on audit committee members' oversight judgments
inferredcites →https://doi.org/10.1037//0033-295x.103.2.309openalex-extracted
Learning to be risk averse.
inferredcites →https://doi.org/10.1037/0021-9010.93.1.59openalex-extracted
Effectiveness of error management training: A meta-analysis.
inferredcites →https://doi.org/10.1037/0033-295x.114.1.177openalex-extracted
Adaptive learning and risk taking.
inferredcites →https://doi.org/10.1037/h0025589openalex-extracted
Bystander intervention in emergencies: Diffusion of responsibility.
inferredcites →https://doi.org/10.1080/19416520.2013.766076openalex-extracted
Imprinting: Toward a Multilevel Theory
inferredcites →https://doi.org/10.1086/505371openalex-extracted
Reputational Penalties and the Merits of Class‐Action Securities Litigation
inferredcites →https://doi.org/10.1111/0022-1082.00168openalex-extracted
CEO Involvement in the Selection of New Board Members: An Empirical Analysis
inferredcites →https://doi.org/10.1111/1911-3846.12448openalex-extracted
Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections
inferredcites →https://doi.org/10.1111/1911-3846.12517openalex-extracted
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses
inferredcites →https://doi.org/10.1111/1911-3846.12571openalex-extracted
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?
inferredcites →https://doi.org/10.1111/1911-3846.12773openalex-extracted
Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*
inferredcites →https://doi.org/10.1111/1911-3846.12892openalex-extracted
CEO power and the strategic selection of accounting financial experts to the audit committee
inferredcites →https://doi.org/10.1111/j.0956-7976.2004.00715.xopenalex-extracted
Decisions from Experience and the Effect of Rare Events in Risky Choice
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00166.xopenalex-extracted
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-extracted
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.2009.00363.xopenalex-extracted
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01027.xopenalex-extracted
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.12567openalex-extracted
Do directors have style? Board interlock and accounting properties
inferredcites →https://doi.org/10.1111/jofi.12432openalex-extracted
What Doesn't Kill You Will Only Make You More Risk‐Loving: Early‐Life Disasters and CEO Behavior
inferredcites →https://doi.org/10.1162/003355303322552775openalex-extracted
Managing with Style: The Effect of Managers on Firm Policies
inferredcites →https://doi.org/10.1207/s15327043hup1101_3openalex-extracted
Factors That Influence Skill Decay and Retention: A Quantitative Review and Analysis
inferredcites →https://doi.org/10.1287/mnsc.2019.3352openalex-extracted
Regulatory Spillovers in Common Audit Markets
inferredcites →https://doi.org/10.1287/mnsc.2020.3738openalex-extracted
Implied Tradeoffs of Chief Financial Officer Accounting Expertise: Evidence from Firm-Manager Matching
inferredcites →https://doi.org/10.1287/orsc.1080.0357openalex-extracted
Unpacking Prior Experience: How Career History Affects Job Performance
inferredcites →https://doi.org/10.1287/orsc.12.5.523.10092openalex-extracted
Adaptation as Information Restriction: The Hot Stove Effect
inferredcites →https://doi.org/10.1506/car.26.1.3openalex-extracted
The Audit Committee Oversight Process*
inferredcites →https://doi.org/10.2139/ssrn.2407659openalex-extracted
An Analysis of 'Little R' Restatements
inferredcites →https://doi.org/10.2139/ssrn.2991803openalex-extracted
Tainted Executives as Outside Directors
inferredcites →https://doi.org/10.2307/2393553openalex-extracted
Absorptive Capacity: A New Perspective on Learning and Innovation
inferredcites →https://doi.org/10.2307/2491243openalex-extracted
Determinants of Auditor Expertise
inferredcites →https://doi.org/10.2308/accr-50261openalex-extracted
The Role of Firm Status in Appointments of Accounting Financial Experts to Audit Committees
inferredcites →https://doi.org/10.2308/accr-50318openalex-extracted
Managerial Ability and Earnings Quality
inferredcites →https://doi.org/10.2308/accr-50369openalex-extracted
Board Interlocks and Earnings Management Contagion
inferredcites →https://doi.org/10.2308/accr-50585openalex-extracted
The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process
inferredcites →https://doi.org/10.2308/accr-50834openalex-extracted
Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees
inferredcites →https://doi.org/10.2308/accr-51449openalex-extracted
Propensity Score Matching in Accounting Research
inferredcites →https://doi.org/10.2308/accr.2000.75.4.453openalex-extracted
Audit Committee Composition and Auditor Reporting
inferredcites →https://doi.org/10.2308/accr.2006.81.1.83openalex-extracted
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
inferredcites →https://doi.org/10.2308/aud.2004.23.1.69openalex-extracted
Audit Committee Characteristics and Restatements
inferredcites →https://doi.org/10.2308/aud.2004.23.2.13openalex-extracted
The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management
inferredcites →https://doi.org/10.2308/tar-2018-0101openalex-extracted
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
inferredcites →https://doi.org/10.2308/tar-2018-0325openalex-extracted
The Effect of Managerial Adverse Experience on Financial Reporting
inferredcites →https://doi.org/10.5465/amj.2017.0245openalex-extracted
The Voice Bystander Effect: How Information Redundancy Inhibits Employee Voice
inferredcites →https://doi.org/10.1037/0033-295x.103.2.309openalex-snapshot
Learning to be risk averse.
inferredcites →https://doi.org/10.2308/acch-51104openalex-snapshot
An Analysis of 'Little R' Restatements
inferredcites →https://doi.org/10.2308/tar-2020-0197openalex-snapshot
Tainted Executives as Outside Directors
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