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How Audit Committee Chairs Address Information-Processing Barriers
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1016/j.aos.2005.03.002openalex-snapshot
On the constitution of audit committee effectiveness
inferredcites →https://doi.org/10.1016/j.aos.2013.07.002openalex-snapshot
An accountability framework for financial statement auditors and related research questions
inferredcites →https://doi.org/10.1016/j.aos.2015.03.001openalex-snapshot
The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates
inferredcites →https://doi.org/10.1016/j.aos.2015.04.002openalex-snapshot
Commentary on “The effect of an audit judgment rule on audit committee members’ professional skepticism: The case of accounting estimates” (Kang, Trotman, and Trotman)
inferredcites →https://doi.org/10.1016/j.aos.2015.09.004openalex-snapshot
Group judgment and decision making in auditing: Past and future research
inferredcites →https://doi.org/10.1016/j.aos.2018.03.010openalex-snapshot
Grounding the professional skepticism construct in mindset and attitude theory: A way forward
inferredcites →https://doi.org/10.1016/j.aos.2019.04.001openalex-snapshot
Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?
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.2013.01.006openalex-snapshot
Boardroom centrality and firm performance
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.2014.09.002openalex-snapshot
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.obhdp.2007.08.005openalex-snapshot
Group information elaboration and group decision making: The role of shared task representations
inferredcites →https://doi.org/10.1016/j.obhdp.2008.10.003openalex-snapshot
Knowledge about the distribution of information and group decision making: When and why does it work?
inferredcites →https://doi.org/10.1016/j.obhdp.2014.03.005openalex-snapshot
Information elaboration and team performance: Examining the psychological origins and environmental contingencies
inferredcites →https://doi.org/10.1016/s0361-3682(01)00011-3openalex-snapshot
Experimental research in financial accounting
inferredcites →https://doi.org/10.1017/s1049096502001129openalex-snapshot
Asking Questions: Techniques for Semistructured Interviews
inferredcites →https://doi.org/10.1037/0021-9010.89.6.1008openalex-snapshot
Work Group Diversity and Group Performance: An Integrative Model and Research Agenda.
inferredcites →https://doi.org/10.1037/0022-3514.48.6.1467openalex-snapshot
Pooling of unshared information in group decision making: Biased information sampling during discussion.
inferredcites →https://doi.org/10.1037/0033-2909.121.1.43openalex-snapshot
The emerging conceptualization of groups as information processors.
inferredcites →https://doi.org/10.1037/a0029159openalex-snapshot
Fostering team creativity: Perspective taking as key to unlocking diversity's potential.
inferredcites →https://doi.org/10.1037/apl0000128openalex-snapshot
A century of work teams in the Journal of Applied Psychology.
inferredcites →https://doi.org/10.1080/09638180.2017.1367315openalex-snapshot
The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power
inferredcites →https://doi.org/10.1080/19416520.2016.1120957openalex-snapshot
Are Boards Designed to Fail? The Implausibility of Effective Board Monitoring
inferredcites →https://doi.org/10.1108/09513570710779036openalex-snapshot
Audit committee effectiveness: informal processes and behavioural effects
inferredcites →https://doi.org/10.1111/1475-679x.00027openalex-snapshot
Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
inferredcites →https://doi.org/10.1111/1911-3846.12004openalex-snapshot
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
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/10.1111/1911-3846.12212openalex-snapshot
Understanding Audit Quality: Insights from Audit Professionals and Investors
inferredcites →https://doi.org/10.1111/1911-3846.12294openalex-snapshot
Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFO s, and External Auditors
inferredcites →https://doi.org/10.1111/1911-3846.12429openalex-snapshot
The Monitoring Effectiveness of Co‐opted Audit Committees
inferredcites →https://doi.org/10.1111/1911-3846.12480openalex-snapshot
Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?
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/10.1146/annurev.psych.55.090902.142009openalex-snapshot
Group Performance and Decision Making
inferredcites →https://doi.org/10.1146/annurev.psych.56.091103.070250openalex-snapshot
Teams in Organizations: From Input-Process-Output Models to IMOI Models
inferredcites →https://doi.org/10.1162/jeea.2008.6.2-3.478openalex-snapshot
How Committees of Experts Interact with the Outside World: Some Theory, and Evidence from the FOMC
inferredcites →https://doi.org/10.1177/0149206310373399openalex-snapshot
Integration of Micro and Macro Studies in Governance Research: CEO Duality, Board Composition, and Financial Performance
inferredcites →https://doi.org/10.1177/1046496411398396openalex-snapshot
Social Category Salience Moderates the Effect of Diversity Faultlines on Information Elaboration
inferredcites →https://doi.org/10.1177/1046496415578010openalex-snapshot
Emotional Intelligence, Information Elaboration, and Performance
inferredcites →https://doi.org/10.1506/car.26.1.3openalex-snapshot
The Audit Committee Oversight Process*
inferredcites →https://doi.org/10.2139/ssrn.2574420openalex-snapshot
Doing Good Field Research: Assessing the Quality of Audit Field Research
inferredcites →https://doi.org/10.2139/ssrn.488102openalex-snapshot
The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations
inferredcites →https://doi.org/10.2307/2393700openalex-snapshot
Who Shall Govern? CEO/Board Power, Demographic Similarity, and New Director Selection
inferredcites →https://doi.org/10.2307/256485openalex-snapshot
POWER IN TOP MANAGEMENT TEAMS: DIMENSIONS, MEASUREMENT, AND VALIDATION.
inferredcites →https://doi.org/10.2307/259138openalex-snapshot
Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups
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-50734openalex-snapshot
Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects?
inferredcites →https://doi.org/10.2308/accr-51399openalex-snapshot
Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues
inferredcites →https://doi.org/10.2308/accr-51696openalex-snapshot
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
inferredcites →https://doi.org/10.2308/accr-52003openalex-snapshot
A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality
inferredcites →https://doi.org/10.2308/accr.2005.80.1.349openalex-snapshot
Auditor Negotiations: An Examination of the Efficacy of Intervention Methods
inferredcites →https://doi.org/10.2308/accr.2007.82.1.241openalex-snapshot
The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations
inferredcites →https://doi.org/10.2308/ajpt-10145openalex-snapshot
A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks
inferredcites →https://doi.org/10.2308/ajpt-50350openalex-snapshot
Audit Quality: Insights from the Academic Literature
inferredcites →https://doi.org/10.2308/ajpt-50675openalex-snapshot
Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors
inferredcites →https://doi.org/10.2308/ajpt-51170openalex-snapshot
“Doing Good Field Research”: Assessing the Quality of Audit Field Research
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/bria-51648openalex-snapshot
Financial Reporting Interview-Based Research: A Field Research Primer with an Illustrative Example
inferredcites →https://doi.org/10.2308/tar-2019-1001openalex-snapshot
Theory Testing and Process Evidence in Accounting Experiments
inferredcites →https://doi.org/10.3102/01623737008003329openalex-snapshot
Qualitative Data Analysis: A Sourcebook of New Methods
inferredcites →https://doi.org/10.5465/19416520.2016.1120957openalex-snapshot
Are Boards Designed to Fail? The Implausibility of Effective Board Monitoring
inferredcites →https://doi.org/10.5465/amr.1999.2202133openalex-snapshot
Cognition and Corporate Governance: Understanding Boards of Directors as Strategic Decision-Making Groups
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
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Four Decades of Audit Committee Research: A Bibliometric Analysis (1977 – 2018)
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How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence
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An investigation into the audit committee’s evaluation of the auditor
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Imitation without Intention: A Qualitative Analysis of Isomorphic Audit Committee Disclosures
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CEO Power and the Strategic Selection of Accounting Financial Experts to the Audit Committee
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Examining the extent of and determinants for sustainability assurance quality: The role of audit committees
inferred← citeshttps://doi.org/10.1007/s11142-025-09921-4openalex-snapshot
The role of identity in corporate governance: evidence from gender differences in the audit committee chair-chief financial officer dyad
inferred← citeshttps://doi.org/10.1016/j.aos.2021.101242openalex-snapshot
Audit committee members’ professional identities: Evidence from the field
inferred← citeshttps://doi.org/10.1016/j.aos.2025.101613openalex-snapshot
Board gender diversity, innovation ambidexterity, and firm performance
inferred← citeshttps://doi.org/10.1016/j.aos.2025.101618openalex-snapshot
Can open audit committee chairs cure the chilling effect of management's presence on auditors' information sharing during audit committee meetings?
inferred← citeshttps://doi.org/10.1016/j.aos.2026.101664openalex-snapshot
How do audit committee members' and audit partners' communication styles jointly influence client managers’ negotiation behavior?
inferred← citeshttps://doi.org/10.1016/j.apmrv.2025.100357openalex-snapshot
Impact of auditor independence, expertise, and industry experience on financial reporting quality
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.cpa.2022.102420openalex-snapshot
Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications
inferred← citeshttps://doi.org/10.1016/j.econmod.2026.107757openalex-snapshot
Mandatory audit committee transparency and market manipulation
inferred← citeshttps://doi.org/10.1016/j.frl.2025.108433openalex-snapshot
Audit committee status and gender diversity: Implications for real earnings management
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2021.100413openalex-snapshot
Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia
inferred← citeshttps://doi.org/10.1016/j.irfa.2022.102424openalex-snapshot
Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2024.107230openalex-snapshot
The impact of chief audit executive turnover in Taiwan
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2025.107319openalex-snapshot
Audit committee governance practices at investment companies: Do they provide substantive oversight?
inferred← citeshttps://doi.org/10.1016/j.jcae.2025.100504openalex-snapshot
Auditors’ communication with the audit committee and audit opinion shopping
inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2022.102280openalex-snapshot
Outside Director Social Network Centrality and Turnover Before Stock Performance Crash: A Friend in Need?
inferred← citeshttps://doi.org/10.1057/s41310-026-00362-2openalex-snapshot
Unveiling the behavioral drivers of fraud detection: a mediation-moderation model of auditor traits, skepticism, and environmental complexity in the middle East
inferred← citeshttps://doi.org/10.1080/09638180.2024.2306870openalex-snapshot
Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality
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Watchdogs or friends? CEO-audit committee ties and M&A performance
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Time to Revisit Audit Committee Activity: Evidence from Audit Adjustments
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Audit committee leadership and audit quality: How audit committee chairman traits shape audit quality? Evidence from emerging markets
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The role of audit committee attributes in enhancing financial reporting value relevance in Saudi Arabia
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How being a former/current executive impacts directors’ boardroom dynamics and board role execution
inferred← citeshttps://doi.org/10.1108/ijaim-09-2024-0342openalex-snapshot
Does audit committee chair expertise combat tax avoidance in emerging markets? Direct and indirect investigation
inferred← citeshttps://doi.org/10.1108/maj-06-2022-3604openalex-snapshot
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?
inferred← citeshttps://doi.org/10.1108/maj-06-2024-4374openalex-snapshot
Audit committee tenure, financial reporting quality, and auditor independence
inferred← citeshttps://doi.org/10.1108/maj-07-2023-3968openalex-snapshot
Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea
inferred← citeshttps://doi.org/10.1108/maj-11-2022-3743openalex-snapshot
What affects auditor choice in emerging markets? New evidence on the role of cultural distance
inferred← citeshttps://doi.org/10.1108/maj-12-2020-2942openalex-snapshot
Audit committee characteristics, enterprise risk management and stock price synchronicity
inferred← citeshttps://doi.org/10.1108/mf-11-2022-0522openalex-snapshot
The surprising role of audit committee financial experts and the need for more of them to combat financial corruption
inferred← citeshttps://doi.org/10.1108/par-02-2024-0032openalex-snapshot
Do prestigious clients result in extra fees for audit partners?
inferred← citeshttps://doi.org/10.1108/qram-11-2021-0207openalex-snapshot
Qualitative research on financial accounting – an emerging field
inferred← citeshttps://doi.org/10.1108/vjikms-04-2020-0068openalex-snapshot
Characteristics of information communication technology and audit practices: evidence from India
inferred← citeshttps://doi.org/10.1109/icimtech67074.2025.11265588openalex-snapshot
Artificial Intelligence in Auditing: Assessing Its Influence on Auditor Decision-Making and Performance
inferred← citeshttps://doi.org/10.1111/1911-3846.12736openalex-snapshot
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?†‡
inferred← citeshttps://doi.org/10.1111/1911-3846.12857openalex-snapshot
Language, perceived warmth, and investors' reactions to audit committee reports
inferred← citeshttps://doi.org/10.1111/1911-3846.12890openalex-snapshot
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles
inferred← citeshttps://doi.org/10.1111/1911-3846.12892openalex-snapshot
CEO power and the strategic selection of accounting financial experts to the audit committee
inferred← citeshttps://doi.org/10.1111/1911-3846.12934openalex-snapshot
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee
inferred← citeshttps://doi.org/10.1111/abac.70043openalex-snapshot
Does Audit Committee Training Increase Audit Effort?
inferred← citeshttps://doi.org/10.1111/acfi.13030openalex-snapshot
The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure
inferred← citeshttps://doi.org/10.1111/acfi.13058openalex-snapshot
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
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The Advertising Effect of Quality Control Information Disclosed by Audit Firms
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The Determinants of Auditor Communication and Its Consequences for Audit Effort
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The role of audit committee chair tenure—A German perspective
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Using more effective instructional verbs to elevate auditors' professional scepticism
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Is Communication Between the Auditor and Audit Committee Associated With Stock Price Crash Risk?
inferred← citeshttps://doi.org/10.1111/ijau.70029openalex-snapshot
Audit Committee Member Scepticism and Questioning Behaviour
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Audit Committee Chair Monitoring Incentives to Use Voluntary Disclosure in the Audit Committee Report Under High Agency Conflicts
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Data asset valuation model based on generative artificial intelligence
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State Ownership and the Formal-Oversight Paradox: Audit-Committee Adoption and Disclosure Enforcement
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'Moving beyond the lab': Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Accounting Research (revised edition)
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Powerful Female Directors in the Audit Committee and Real Earnings Management: Evidence from the Covid-19 Pandemic
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Overboarded and Overworked: Director Portfolio Rebalancing and Monitoring Under a Binding Seat Cap
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How Do Audit Committee Members' and Audit Partners' Communication Styles Jointly Influence Client Managers' Negotiation Behavior?
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Mechanisms for appointing and enhancing the independence of the auditor
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Lessons Learned: Challenges When Conducting Interview-Based Research in Auditing and Methods of Coping
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Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond
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Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations
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Companies’ Auditor Selection Processes: A Framework and Systematic Literature Review
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Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?
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Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives
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Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management
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The Impact of Audit Committee Skepticism and Reward Power on Auditor Communications with the Audit Committee
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Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities
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Auditors’ Communication with Audit Committee: Evidence from Indonesia
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Effect of Managerial Ownership, Audit Committee, Profitability and Leverage on Accounting Conservatism
inferred← citeshttps://doi.org/10.2991/978-94-6463-150-0_16openalex-snapshot
The Audit Committee’s Forecasted Impact on the Timeliness of Financial Statements in the Current Unpredictable Business Environment – Evidence in Vietnamese Listed Joint Stock Companies
inferred← citeshttps://doi.org/10.3390/jrfm17110525openalex-snapshot
The Effects of Key Audit Matters and Stock Ownership on Audit Committee Members’ Accounting Preferences
inferred← citeshttps://doi.org/10.3390/su162411011openalex-snapshot
Audit Chair Characteristics and ESG Disclosure: Evidence from the Saudi Stock Market
inferred← citeshttps://doi.org/10.36096/ijbes.v7i2.746openalex-snapshot
How do soft skills enhance the audit committee’s effectiveness in South African municipalities?
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The Board of Directors Characters and Corporate Performance
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Moderating Role of Audit Committee Effectiveness on the Relationship between Board Gender Charateristic and Quality If Integrated Reporting Among Firms Listed In Nse
inferred← citeshttps://doi.org/10.61990/ijamesc.v2i1.163openalex-snapshot
FINANCIAL REPORTING FRAUD: AUDIT COMMITTEE AS MODERATION
inferred← citeshttps://doi.org/10.69725/jebi.v2i4.339openalex-snapshot
Sharia Governance Climate, Psychological Safety, and AuditorDiscretionary Disclosure Behavior
inferred← citeshttps://doi.org/10.70675/91dafff9z04f3z47fez9568zf428015a47baopenalex-snapshot
Étude du fonctionnement des comités d’audit et de l’audit interne : au-delà du contrôle formel ?
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