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Audit committee activity and agency costs


  • Collier, Paul
  • Gregory, Alan


No abstract is available for this item.

Suggested Citation

  • Collier, Paul & Gregory, Alan, 1999. "Audit committee activity and agency costs," Journal of Accounting and Public Policy, Elsevier, vol. 18(4-5), pages 311-332.
  • Handle: RePEc:eee:jappol:v:18:y:1999:i:4-5:p:311-332

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    References listed on IDEAS

    1. Rees, Ray, 1986. "Incentive compatible discount rates for public investment," Journal of Public Economics, Elsevier, vol. 30(2), pages 249-257, July.
    2. repec:bla:joares:v:33:y:1995:i::p:41-58 is not listed on IDEAS
    3. Antle, Rick & Bogetoft, Peter & Stark, Andrew W., 2001. "Incentive Problems and Investment Timing Options," Unit of Economics Working papers 24192, Royal Veterinary and Agricultural University, Food and Resource Economic Institute.
    4. repec:bla:joares:v:36:y:1998:i::p:117-147 is not listed on IDEAS
    5. Bengt Holmstrom & Laurence Weiss, 1985. "Managerial Incentives, Investment and Aggregate Implications: Scale Effects," Review of Economic Studies, Oxford University Press, vol. 52(3), pages 403-425.
    6. Rick Antle & Peter Bogetoft & Andrew W. Stark, 1997. "Selection among Mutually Exclusive Investments with Managerial Private Information and Moral Hazard," CIE Discussion Papers 1997-06, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    7. Rick Antle & Gary D. Eppen, 1985. "Capital Rationing and Organizational Slack in Capital Budgeting," Management Science, INFORMS, vol. 31(2), pages 163-174, February.
    8. Harris, Milton & Raviv, Artur, 1996. " The Capital Budgeting Process: Incentives and Information," Journal of Finance, American Finance Association, vol. 51(4), pages 1139-1174, September.
    9. repec:bla:joares:v:37:y:1999:i::p:187-214 is not listed on IDEAS
    10. Jonathan C. Glover & Anil Arya & Shyam NMI Sunder, 1999. "Earnings Management and the Revelation Principle," Yale School of Management Working Papers ysm120, Yale School of Management.
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    Cited by:

    1. Norman Mohd Saleh & Takiah Mohd Iskandar & Mohd Mohid Rahmat, 2007. "Audit committee characteristics and earnings management: evidence from Malaysia," Asian Review of Accounting, Emerald Group Publishing, vol. 15(2), pages 147-163, April.
    2. Sylvia Veronica Siregar & Yanivi Bachtiar, 2010. "Corporate social reporting: empirical evidence from Indonesia Stock Exchange," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing, vol. 3(3), pages 241-252, August.
    3. Constantinos Chalevas & Christos Tzovas, 2010. "The effect of the mandatory adoption of corporate governance mechanisms on earnings manipulation, management effectiveness and firm financing: Evidence from Greece," Managerial Finance, Emerald Group Publishing, vol. 36(3), pages 257-277, February.
    4. repec:ibn:ijefaa:v:9:y:2017:i:8:p:191-203 is not listed on IDEAS
    5. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
    6. M. Akhtaruddin & Hasnah Haron, 2010. "Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures," Asian Review of Accounting, Emerald Group Publishing, vol. 18(3), pages 245-259, September.
    7. Giulio Greco, 2011. "Determinants of board and audit committee meeting frequency: Evidence from Italian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 208-229, March.
    8. Haslinda Yusoff & Faizah Darus & Sharifah Aminah Ab Rahman, 2015. "Do corporate governance mechanisms influence environmental reporting practices? Evidence from an emerging country," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 10(1), pages 76-96.
    9. Rizzotti, Davide & Greco, Angela M., 2013. "Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees," The International Journal of Accounting, Elsevier, vol. 48(1), pages 84-110.
    10. M. Akhtaruddin & Hasnah Haron, 2010. "Board ownership, audit committees' effectiveness and corporate voluntary disclosures," Asian Review of Accounting, Emerald Group Publishing, vol. 18(1), pages 68-82, May.
    11. Aloke Ghosh & Antonio Marra & Doocheol Moon, 2010. "Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9-10), pages 1145-1176, November/.
    12. Barakat, Ahmed & Hussainey, Khaled, 2013. "Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 254-273.
    13. Ismail Adelopo & Kumba Jallow & Peter Scott, 2012. "Multiple large ownership structure, audit committee activity and audit fees: Evidence from the UK," Journal of Applied Accounting Research, Emerald Group Publishing, vol. 13(2), pages 100-121, September.
    14. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(7), pages 885-906, September.
    15. Laura Sierra García & Emiliano Ruiz Barbadillo & Manuel Orta Pérez, 2012. "Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(2), pages 305-331, May.
    16. Hossain, Dewan Mahboob & Khan, Arifur Rahman, 2006. "Audit Committee: A Summary of the Findings of Some Existing Literature," MPRA Paper 55152, University Library of Munich, Germany.
    17. repec:arp:bmerar:2017:p:159-169 is not listed on IDEAS
    18. Carlo Regoliosi & Alessandro d’Eri, 2014. "“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(3), pages 891-920, August.

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