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Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control

Citations

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Cited by:

  1. Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
  2. Samuel Akpovwre Eyenubo & Mudzamir Mohammed & Mohammad Ali, 2017. "Audit Committee Effectiveness of Financial Reporting Quality in Listed companies in Nigeria Stock Exchange," 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(6), pages 487-505, June.
  3. Kun Zhang & Yuanyuan Wang & Xuegang Cui & Hong Yue, 0. "Can the academic experience of senior leadership improve corporate internal control quality?," Asian Business & Management, Palgrave Macmillan, vol. 0, pages 1-30.
  4. Mark Hirschey & Kevin R. Smith & Wendy M. Wilson, 2015. "The Timeliness of Restatement Disclosures and Financial Reporting Credibility," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 826-859, September.
  5. Beng Wee Goh & Jayanthi Krishnan & Dan Li, 2013. "Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 970-995, September.
  6. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
  7. Mohammad Jizi & Aly Salama & Robert Dixon & Rebecca Stratling, 2014. "Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector," Journal of Business Ethics, Springer, vol. 125(4), pages 601-615, December.
  8. repec:mth:ijafr8:v:9:y:2019:i:1:p:152-169 is not listed on IDEAS
  9. Eunice S. Khoo & Youngdeok Lim & Gary S. Monroe, 2020. "Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process," Abacus, Accounting Foundation, University of Sydney, vol. 56(3), pages 348-406, September.
  10. Ines Maraghni & Mehdi Nekhili & Tawhid Chtioui, 2016. "Caractéristiques du comité d'audit et étendue du reporting sur le contrôle interne : cas des entreprises françaises," Post-Print hal-01901185, HAL.
  11. Lu, Yu & Cao, Yue, 2018. "The individual characteristics of board members and internal control weakness: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 75-94.
  12. Ahsan Habib & Md. Borhan Uddin Bhuiyan, 2016. "Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality," Australian Accounting Review, CPA Australia, vol. 26(1), pages 76-90, March.
  13. Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang, 2016. "Audit Committees and Financial Reporting Quality in Singapore," Journal of Business Ethics, Springer, vol. 139(1), pages 197-214, November.
  14. Zhongxia (Shelly) Ye, 2018. "Ensemble Learning for Cross-Selling Using Multitype Multiway Data," Working Papers 0157acc, College of Business, University of Texas at San Antonio.
  15. Cai, Charlie X. & Hillier, David & Tian, Gaoliang & Wu, Qinghua, 2015. "Do audit committees reduce the agency costs of ownership structure?," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 225-240.
  16. Efrim Boritz, J. & Hayes, Louise & Timoshenko, Lev M., 2020. "How understandable are SOX 404 auditors reports?," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
  17. Liu, Wu-Po & Huang, Hua-Wei, 2020. "Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms," International Business Review, Elsevier, vol. 29(5).
  18. Westfall, Tiffany J. & Myring, Mark, 2022. "Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?," Advances in accounting, Elsevier, vol. 59(C).
  19. Pamela Brandes & Ravi Dharwadkar & Jonathan F. Ross & Linna Shi, 2022. "Time is of the Essence!: Retired Independent Directors’ Contributions to Board Effectiveness," Journal of Business Ethics, Springer, vol. 179(3), pages 767-793, September.
  20. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
  21. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
  22. Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G., 2011. "Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions?," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 243-258.
  23. Ahsan Habib & Md. Borhan Uddin Bhuiyan, 2016. "Problem directors on the audit committee and financial reporting quality," Accounting and Business Research, Taylor & Francis Journals, vol. 46(2), pages 121-144, February.
  24. Mahfuja Malik, 2014. "Audit committee composition and effectiveness: a review of post-SOX literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 81-117, October.
  25. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
  26. Seon Mi Kim & Yura Kim, 2017. "Product market competition on the effectiveness of internal control," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(1-2), pages 163-182, April.
  27. Hiroshi Uemura, 2014. "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers SDES-2014-4, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
  28. Wiwik Utami & Lucky Nugroho & Ratna Mappanyuki & Venny Yelvionita, 2020. "Early Warning Fraud Determinants in Banking Industries," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 604-627, June.
  29. S. Baccouche & M. Hadriche & A. Omri, 2014. "Multiple directorships and board meeting frequency: evidence from France," Applied Financial Economics, Taylor & Francis Journals, vol. 24(14), pages 983-992, July.
  30. Goh, Beng Wee & Li, Dan, 2013. "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, vol. 48(2), pages 248-278.
  31. Juan Mao & Zhongxia (Shelly) Ye, 2023. "Internal control material weakness disclosure and misstatement duration," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 118-151, January.
  32. Uemura, Hiroshi & 上村, 浩, 2012. "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series 141, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  33. C. Piot & L. Kermiche, 2009. "A quoi servent les comités d'audit ? Un regard sur la recherche empirique," Post-Print halshs-00537952, HAL.
  34. Vafeas, Nikos & Vlittis, Adamos, 2015. "Board influence on the selection of external accounting executives," The British Accounting Review, Elsevier, vol. 47(1), pages 46-65.
  35. Philip Beaulieu & Louise Hayes & Lev M. Timoshenko, 2023. "Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 622-659, March.
  36. Siyi Liu & Daoguang Yang & Nian Liu & Xin Liu, 2019. "The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China," Sustainability, MDPI, vol. 11(18), pages 1-28, September.
  37. Yousef Abu Siam & Mohammed Idris & Saleh Al- Okdeh, 2021. "The Moderating Role of Family Control on the Relationship between Audit Committee Financial Expertise and Earnings Management," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(12), pages 1-31, July.
  38. Teng-Shih Wang & Yi-Mien Lin & Chin-Fang Chao, 2013. "Board independence, executive compensation and restatement," Applied Financial Economics, Taylor & Francis Journals, vol. 23(11), pages 963-975, June.
  39. Haislip, Jacob Z. & Masli, Adi & Richardson, Vernon J. & Watson, Marcia Weidenmier, 2015. "External reputational penalties for CEOs and CFOs following information technology material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 1-15.
  40. Hamdan Amer Al-Jaifi & Ahmed Hussein Al-rassas & Adel Ali AL-Qadasi, 2017. "Corporate governance strength and stock market liquidity in Malaysia," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 13(5), pages 592-610, August.
  41. Marko Reimer & Sebastiaan Doorn & Mariano L. M. Heyden, 2018. "Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO–Top Management Team Approach," Journal of Business Ethics, Springer, vol. 151(4), pages 977-995, September.
  42. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  43. Juvenal Mahire, 2023. "Contribution of Internal Control Systems to the Performance of Manufacturing Companies in Rwanda, Inyange Industries," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 286-307, March.
  44. Li, Li & Song, Frank M., 2013. "Do bank regulations affect board independence? A cross-country analysis," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2714-2732.
  45. 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.
  46. Dina El-Mahdy & Myung Park, 2014. "Internal control quality and information asymmetry in the secondary loan market," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 683-720, November.
  47. Felix, Robert, 2016. "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, vol. 32(C), pages 31-41.
  48. Abbasi, Kaleemullah & Alam, Ashraful & Bhuiyan, Md. Borhan Uddin, 2020. "Audit committees, female directors and the types of female and male financial experts: Further evidence," Journal of Business Research, Elsevier, vol. 114(C), pages 186-197.
  49. Ilyass Chaker, 2022. "Les caractéristiques des comités d'audit : Déterminants de la performance financière et de la qualité informationnelle ?," Post-Print hal-03680709, HAL.
  50. Zhongxia (Shelly) Ye, 2018. "Consequences Of Voluntary Disclosures In The Audit Committee Report," Working Papers 0137acc, College of Business, University of Texas at San Antonio.
  51. Mai Dao & Hua-Wei Huang & Jishan Zhu, 2012. "The Effects of Audit Committee Members' Age and Additional Directorships on the Cost of Equity Capital in the USA," European Accounting Review, Taylor & Francis Journals, vol. 22(3), pages 607-643, September.
  52. Jeanette Akkeren & Sherrena Buckby, 2017. "Perceptions on the Causes of Individual and Fraudulent Co-offending: Views of Forensic Accountants," Journal of Business Ethics, Springer, vol. 146(2), pages 383-404, December.
  53. Shepardson, Marcy L., 2019. "Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 56-74.
  54. Kun Zhang & Yuanyuan Wang & Xuegang Cui & Hong Yue, 2022. "Can the academic experience of senior leadership improve corporate internal control quality?," Asian Business & Management, Palgrave Macmillan, vol. 21(2), pages 231-260, April.
  55. Hiroshi Uemura, 2018. "Effects of CEO Turnover and Board Composition Reform on Improvements in the Internal Control Quality," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(3), pages 36-52, July.
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