Audit committee, board of director characteristics, and earnings management
Dados Bibliográficos
| ID | 23364121 |
|---|---|
| Autores | April Klein (0000-0002-8079-9048, New York University, autor correspondente) |
| Ano | 2002 |
| Volume | 33 |
| Fascículo | 3 |
| Páginas | 375-400 |
| Data de publicação | 2002-08-01 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Journal of Accounting and Economics (JOURNAL) |
| Identificadores do periódico | ISSN: 0165-4101 • E-ISSN: 1879-1980 |
| Editora | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/s0165-4101(02)00059-9 |
| OpenAlex | W2075288496 |
| Idioma | EN |
| Citações recebidas | 49 |
| Referências citadas | 38 |
Accrual · Audit · Audit Committee · Auditor independence · Business · Chief audit executive · Earnings · Earnings Management · Independence (probability theory) · Internal audit · Joint audit · Statistics · Accounting · Auditing, Earnings Management, Governance · Corporate Finance and Governance · Risk Management in Financial Firms
Comitê de auditoria
Impact of Audit Committee Determinants on Financial Performance
Audit indicators and financial performance of manufacturing firms in Nigeria
Can Board Gender Diversity Better Control Earnings Manipulation
Corporate Governance Dynamics in Saudi Arabia
Internal Controls in Family-Owned Firms
Females in Corporate Business
Les caractéristiques du conseil d'administration et la gestion stratégique des résultats
Female Directors and Earnings Quality
A review of archival auditing research
Understanding earnings quality
Ethisphere Firms
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
Mediating role of financial sustainability between board diversity and firms’ resilience
Board diversity and stock price crash risk
Role of Independent Directors in Mitigating Financial Statement Fraud
An Investigation on the Effect of Audit Committee on Financial Reporting Quality in Pre and Post Ifrs Adoption
Earnings management reactions to key audit matters
Unemployment governance, labour cost and earnings management
CEO Awards and Audit Opinion Shopping in Non-Winning Peer Firms
Substance Abuse and Workplace Fraud
Individual Auditor Social Responsibility and Audit Quality
Audit Partner Gender, Leadership and Ethics
Time is of the Essence
Can judicial independence restrain corporate fraud? Empirical evidence from Chinese A-share listed firms
Does female human capital constrain earning management
The role of the audit committee in enhancing the credibility of CSR disclosure
Are independent directors enhancing value in the post mandate period
Risk disclosure in sustainability reports
Municipal audit committees and fiscal policies
In The Shadow Of Corporate Scandal
Supervisores bursátiles, gobierno corporativo y cumplimiento de las Niif
CEO perceived personality and corporate risk disclosure in prospectus
Board of Directors' Characteristics and Conditional Accounting Conservatism
Audit Partner Public-Client Specialisation and Client Abnormal Accruals
Director re-election and earnings management
CEO Pay Contracts and IFRS Reconciliations
The Sheep Watching the Shepherd
Corporate Compliance with Non-Mandatory Statements of Best Practice
The Boss Behind the Scenes
Audit Committee and Timely Reporting
The School-ties Between Top Management Executive and Audit Partner
The Impact of Auditors’ Host Country Risk Perception on MNEs’ Earnings Manipulation
Corporate Earnings
Board Activities, Involvement, and Public Transit Performance
Vertical integration and corporate value under uncertainty shock
Is the Board of Directors' Religion Related to Tax Avoidance? Empirical Evidence in South Korea
Corporate Governance and Capital Structure
Earnings Management and Cultural Values
| Obras citantes distintas | 49 |
|---|---|
| Citações por ano | 2,13 |
| Intervalo de citações | 2003 - 2026 (24) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 41 |