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Auditing, directorships and the demand for monitoring

Citations

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Cited by:

  1. Zoltan Matolcsy & Jonathan Tyler & Peter Wells, 2011. "The Impact of Quasi-Regulatory Reforms on Boards and Their Committees During the Period 2001–2007," Australian Accounting Review, CPA Australia, vol. 21(4), pages 352-364, December.
  2. Steve Fortin & Jeffrey A. Pittman, 2007. "The Role of Auditor Choice in Debt Pricing in Private Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 859-896, September.
  3. G. Sarens, 2007. "A Research Note on the Relationship between the Control Environment and the Size of the Internal Audit Function in Belguim," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/441, Ghent University, Faculty of Economics and Business Administration.
  4. Muniandy, Balachandran & Hillier, John, 2015. "Board independence, investment opportunity set and performance of South African firms," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 108-124.
  5. Enofe A.O. & Abilogun T.O. & Omoolorun A.J. & Elaiho E.M., 2017. "Bank Fraud and Preventive Measures in Nigeria: An Empirical Review," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(7), pages 40-51, July.
  6. repec:mth:ijafr8:v:8:y:2018:i:4:p:287-306 is not listed on IDEAS
  7. Juan Manuel San Martín Reyna, 2012. "An Empirical Examination of Ownership Structure, Earnings Management and Growth Opportunities in Mexican Market," International Journal of Business and Social Research, LAR Center Press, vol. 2(7), pages 103-123, December.
  8. Juan M. San Martin-Reyna & Jorge A. Durán-Encalada, 2012. "Ownership Structure, Earnings Management and Investment Opportunity Set: Evidence from Mexican Firms," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 8(3), pages 35-57.
  9. Pascal Dumontier, 2004. "Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 11-32, June.
  10. Marc Eulerich & Christian Lohmann, 2022. "Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function," Schmalenbach Journal of Business Research, Springer, vol. 74(1), pages 103-127, March.
  11. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
  12. Gani, Lindawati & Jermias, Johnny, 2006. "Investigating the effect of board independence on performance across different strategies," The International Journal of Accounting, Elsevier, vol. 41(3), pages 295-314.
  13. Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022. "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PB).
  14. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
  15. Mak, Y. T. & Roush, M. L., 2000. "Factors Affecting the Characteristics of Boards of Directors: An Empirical Study of New Zealand Initial Public Offering Firms," Journal of Business Research, Elsevier, vol. 47(2), pages 147-159, February.
  16. Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed, 2013. "Do investment in and the sourcing arrangement of the internal audit function affect audit delay?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 19-32.
  17. Karen Schnatterly & Brent B. Clark & John Howe & Michael L. DeVaughn, 2019. "Regulatory and governance impacts on bank risk-taking," Risk Management, Palgrave Macmillan, vol. 21(2), pages 99-122, June.
  18. Bliss, Mark A. & Gul, Ferdinand A. & Majid, Abdul, 2011. "Do political connections affect the role of independent audit committees and CEO Duality? Some evidence from Malaysian audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 82-98.
  19. Hutchinson, Marion & A Gul, Ferdinand, 2006. "The effects of executive share options and investment opportunities on firms’ accounting performance: Some Australian evidence," The British Accounting Review, Elsevier, vol. 38(3), pages 277-297.
  20. Gras-Gil, Ester & Marín-Hernández, Salvador & García-Pérez de Lema, Domingo, 2015. "Auditoría interna y deficiencias de la información financiera en el sector bancario español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 174-181.
  21. Oluyemisi Arowolo & Ayoib Che-Ahmad, 2016. "Monitoring Mechanisms, Gender, and Information System Structure in Nigerian Non-Financial Listed Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(5), pages 129-129, April.
  22. Deli, Daniel N. & Gillan, Stuart L., 2000. "On the demand for independent and active audit committees," Journal of Corporate Finance, Elsevier, vol. 6(4), pages 427-445, December.
  23. Javad Moradi & Hashem Valipour & Zahra Pahlavan, 2012. "Earnings Management, Board Independence And Audit Fees Considering The Firm‘s Profitability Level," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 2(2), pages 358-366, June.
  24. Li (Glenda) Chen & Alan Kilgore & Renee Radich, 2009. "Audit committees: voluntary formation by ASX non-top 500," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 475-493, May.
  25. Zoltan Matolcsy & Donald Stokes & Anna Wright, 2004. "Do Independent Directors Add Value?," Australian Accounting Review, CPA Australia, vol. 14(32), pages 33-40, March.
  26. G. Sarens & I. De Beelde, 2005. "Interaction between internal audit and different organisational parties: An analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/353, Ghent University, Faculty of Economics and Business Administration.
  27. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
  28. Andrew Ferguson & Matthew Grosse & Stephen Kean & Tom Scott, 2011. "Your Governance or Mine?," Australian Accounting Review, CPA Australia, vol. 21(4), pages 406-417, December.
  29. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
  30. Ujkan Bajra & Simon Cadez, 2018. "The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US," Australian Accounting Review, CPA Australia, vol. 28(2), pages 152-166, June.
  31. How, Janice C. Y. & Yeo, Julian J. L., 2000. "The pricing of underwriting services in the Australian capital market," Pacific-Basin Finance Journal, Elsevier, vol. 8(3-4), pages 347-373, July.
  32. Juan Manuel San Martín Reyna, 2012. "An Empirical Examination of Ownership Structure, Earnings Management and Growth Opportunities in Mexican Market," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(7), pages 103-123, December.
  33. Mazlina Mustapha & Ayoib Che Ahmad, 2011. "Agency theory and managerial ownership: evidence from Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 419-436, May.
  34. Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud, 2009. "Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 34-46.
  35. Clement Chow & Michael Fung & Kevin Lam & Heibatollah Sami, 2012. "Investment opportunity set, political connection and business policies of private enterprises in China," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 367-389, April.
  36. G. Sarens & I. De Beelde, 2006. "Interaction between internal auditors and the audit committee: An analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/357, Ghent University, Faculty of Economics and Business Administration.
  37. Peter Carey & Nava Subramaniam & Karin Chua Wee Ching, 2006. "Internal audit outsourcing in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 11-30, March.
  38. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
  39. G. Sarens, 2007. "The Agency Model as a Predictor of the Size of the Internal Audit Function in Belgian Companies," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/458, Ghent University, Faculty of Economics and Business Administration.
  40. Abdelsalam, Omneya & Chantziaras, Antonios & Ibrahim, Masud & Omoteso, Kamil, 2021. "The impact of religiosity on earnings quality: International evidence from the banking sector," The British Accounting Review, Elsevier, vol. 53(6).
  41. Maja Zaman Groff & Aljoša Valentinčič, 2011. "Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 235-256.
  42. Julie Cotter & Mark Silvester, 2003. "Board and Monitoring Committee Independence," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 211-232, June.
  43. Adams, Mike, 1997. "Determinants of audit committee formation in the life insurance industry: New Zealand evidence," Journal of Business Research, Elsevier, vol. 38(2), pages 123-129, February.
  44. Hutchinson, Marion & Gul, Ferdinand A., 2004. "Investment opportunity set, corporate governance practices and firm performance," Journal of Corporate Finance, Elsevier, vol. 10(4), pages 595-614, September.
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