1. Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions. (2021). Wei, Jo-Ting.
   In: International Journal of Business and Economic Sciences Applied Research (IJBESAR).
   RePEc:tei:journl:v:14:y:2021:i:1:p:7-21.

   Full description at Econpapers || Download paper

2. L impact des mécanismes de gouvernance interne sur le risque opérationnel bancaire. (2020). Bouabdallah, Narjess ; Henchiri, Jamel Eddine.
   In: Journal of Academic Finance.
   RePEc:jaf:journl:v:11:y:2020:i:1:n:393.

   Full description at Econpapers || Download paper

1. Abbott, Lawrence J. ; Parker, Susan ; Peters, Gary F.. (2004). Audit Committee Characteristics and Restatements. In: AUDITING: A Journal of Practice & Theory, 23 1 pp. 69-87.
   Paper not yet in RePEc: Add citation now
   

2. Agrawal, Anup ; Chadha, Sahiba. (2005). Corporate Governance and Accounting Scandals. In: The Journal of Law and Economics, 48 2 pp. 371-406.

3. Akhigbe *, Aigbe ; Kudla, Ronald J. ; Madura, Jeff. (2005). Why are some corporate earnings restatements more damaging?. In: Applied Financial Economics, 15 5 pp. 327-336.

4. Bergstresser, Daniel ; Philippon, Thomas. (2006). CEO incentives and earnings management. In: Journal of Financial Economics, 80 3 pp. 511-529.

5. Burns, Natasha ; Kedia, Simi. (2006). The impact of performance-based compensation on misreporting. In: Journal of Financial Economics, 79 1 pp. 35-67.

6. Cohen, Daniel A. ; Dey, Aiyesha ; Lys, Thomas Z.. (2008). Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐Sarbanes‐Oxley Periods. In: The Accounting Review, 83 3 pp. 757-787.
   Paper not yet in RePEc: Add citation now
   

7. Core, John ; Guay, Wayne. (1999). The use of equity grants to manage optimal equity incentive levels. In: Journal of Accounting and Economics, 28 2 pp. 151-184.

8. Core, John E. ; Holthausen, Robert W. ; Larcker, David F.. (1999). Corporate governance, chief executive officer compensation, and firm performance1The financial support of Nomura Securities and Ernst & Young LLP is gratefully acknowledged. We appreciate the able research assistance of Dan Nunn. We acknowledge the helpful comments of Abbie Smith (the referee), Kevin Murphy, and workshop participants at Columbia University, the University of California – Los Angeles, the University of Colorado – Boulder, Harvard University, George Washington University, Massachusetts Institute of Technology, New York University, Stanford University, and Tempe University.1. In: Journal of Financial Economics, 51 3 pp. 371-406.

9. CORNETT, M ; MARCUS, A ; TEHRANIAN, H. (2008). Corporate governance and pay-for-performance: The impact of earnings management☆. In: Journal of Financial Economics, 87 2 pp. 357-373.

10. DECHOW, PATRICIA M. ; SLOAN, RICHARD G. ; SWEENEY, AMY P.. (1996). Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. In:, 13 1 pp. 1-36.

11. DeFond M., 1992. In: Auditing: A Journal of Practice and Theory, (11), 16
    Paper not yet in RePEc: Add citation now
    
12. Desai, Hemang ; Hogan, Chris E. ; Wilkins, Michael S.. (2006). The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover. In: The Accounting Review, 81 1 pp. 83-112.
    Paper not yet in RePEc: Add citation now
    
13. Eisenberg, Theodore ; Sundgren, Stefan ; Wells, Martin T.. (1998). Larger board size and decreasing firm value in small firms1We wish to thank Asiakastieto Oy for furnishing us with the data analyzed here, Clas Bergström, Jonathan Macey, David Yermack, and an anonymous referee for helpful comments, and Linda Bölling for excellent research assistance. Sundgren's research was supported by NÖDFOR and the Academy of Finland. Much of the work on this article was completed while Sundgren was a John M. Olin Fellow at Cornell Law School. Well's research was supported by NSF grant DMS 9625440.1. In: Journal of Financial Economics, 48 1 pp. 35-54.
    Paper not yet in RePEc: Add citation now
    

14. Fama, Eugene F. ; Jensen, Michael C.. (1983). Separation of Ownership and Control. In: The Journal of Law and Economics, 26 2 pp. 301-325.

15. Fama, Eugene F.. (1980). Agency Problems and the Theory of the Firm. In: Journal of Political Economy, 88 2 pp. 288-307.

16. Farber, David B.. (2005). Restoring Trust after Fraud: Does Corporate Governance Matter?. In: The Accounting Review, 80 2 pp. 539-561.
    Paper not yet in RePEc: Add citation now
    
17. Gao, P. and Shrieves, R. E. (2002) Earnings management and executive compensation: a case of overdose of option and underdose of Salary? Working Paper, University of Tennessee, Knoxville, TN.
    Paper not yet in RePEc: Add citation now
    

18. Goh, Beng Wee. (2009). Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control. In: Contemporary Accounting Research, 26 2 pp. 549-579.

19. GRAHAM, J ; LI, S ; QIU, J. (2008). Corporate misreporting and bank loan contracting☆. In: Journal of Financial Economics, 89 1 pp. 44-61.

20. Kinney, William R. ; McDaniel, Linda S.. (1989). Characteristics of firms correcting previously reported quarterly earnings. In: Journal of Accounting and Economics, 11 1 pp. 71-93.

21. Lin, Yi-Mien ; Liao, Woody M. ; Liu, Yen-Yu. (2013). Financing policy, executive stock options and cash flow forecasts. In: Applied Economics Letters, 20 3 pp. 213-226.

22. Lin, Yi-Mien ; Liu, Yen-Yu ; You, Shwu-Jen ; Shiu, Jung-Yuan. (2012). Board composition, corporate ownership and market performance: evidence from Taiwan. In: Applied Financial Economics, 22 14 pp. 1193-1206.

23. Morgan, Angela G ; Poulsen, Annette B. (2001). Linking pay to performance—compensation proposals in the S&P 500. In: Journal of Financial Economics, 62 3 pp. 489-523.

24. Myers, J. N., Myers, L. A., Palmrose, Z.V.et al. (2004) Mandatory audit or rotation: evidence from restatements, Working Paper, University of Illinois, Champaign–Urbana, IL.
    Paper not yet in RePEc: Add citation now
    

25. Palmrose, Zoe-Vonna ; Richardson, Vernon J. ; Scholz, Susan. (2004). Determinants of market reactions to restatement announcements. In: Journal of Accounting and Economics, 37 1 pp. 59-89.

26. Richardson, S., Tuna, I. and Wu, M. (2002) Predicting earnings management: the case of earnings restatements, Working Paper, University of Pennsylvania, Philadelphia, PA.
    Paper not yet in RePEc: Add citation now
    

27. SRINIVASAN, SURAJ. (2005). Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members. In: J Accounting Res, 43 2 pp. 291-334.

28. Yermack, David. (1996). Higher market valuation of companies with a small board of directors. In: Journal of Financial Economics, 40 2 pp. 185-211.

1. A Copayment Auditing Scheme for Financial Misreporting. (2015). Ho, Shirley ; Mallick, Sushanta.
   In: The International Journal of Accounting.
   RePEc:eee:accoun:v:50:y:2015:i:1:p:53-74.

   Full description at Econpapers || Download paper

2. Corporate Culture and Greed — The Case of the Australian Wheat Board. (2015). Fallon, Felicity ; Cooper, Barry J.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:25:y:2015:i:1:p:71-83.

   Full description at Econpapers || Download paper

3. Does Effective Corporate Facilitate Continuous Market Disclosure?. (2014). Seamer, Michael.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:24:y:2014:i:2:p:111-126.

   Full description at Econpapers || Download paper

4. Corporate Fraud, Governance and Auditing. (2012). Pagano, Marco ; immordino, giovanni.
   In: CSEF Working Papers.
   RePEc:sef:csefwp:203.

   Full description at Econpapers || Download paper

5. Does the Latin Corporate Governance Model perform worse than others in preventing earnings management?. (2012). Alves, Carlos ; Ernesto Fernando R. Vicente, .
   In: FEP Working Papers.
   RePEc:por:fepwps:447.

   Full description at Econpapers || Download paper

6. Executives Off-The-Job Behavior, Corporate Culture, and Financial Reporting Risk. (2012). Davidson, Robert ; Dey, Aiyesha ; SMITH, ABBIE J..
   In: NBER Working Papers.
   RePEc:nbr:nberwo:18001.

   Full description at Econpapers || Download paper

7. The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan. (2012). Uemura, Hiroshi.
   In: Working Paper Series.
   RePEc:hit:hjbswp:141.

   Full description at Econpapers || Download paper

8. Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies. (2012). Al-Matari, Yahya Ali ; Faudziah Hanim Bt Fadzil, ; Al-Swidi, Abdullah Kaid.
   In: International Review of Management and Marketing.
   RePEc:eco:journ3:2012-03-5.

   Full description at Econpapers || Download paper

9. The Effects of Board Characteristics on Loan Covenants: An Empirical Analysis. (2012). Chakravarty, Sugato ; Rutherford, Leann G..
   In: Working Papers.
   RePEc:csr:wpaper:1014.

   Full description at Econpapers || Download paper

10. Does it pay to have friends? Social ties and executive appointments in banking. (2011). Schaeck, Klaus ; Koetter, Michael ; Kick, Thomas ; Berger, Allen N..
    In: Discussion Paper Series 2: Banking and Financial Studies.
    RePEc:zbw:bubdp2:201118.

    Full description at Econpapers || Download paper

11. Should Independent Board Members with Social Ties to Management Disqualify Themselves from Serving on the Board?. (2011). Hoitash, Udi.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:99:y:2011:i:3:p:399-423.

    Full description at Econpapers || Download paper

12. Effects of governance on investment decisions and perceptions of reporting credibility: Investment experience of Taiwanese individual investors. (2011). .
    In: Asia Pacific Journal of Management.
    RePEc:kap:asiapa:v:28:y:2011:i:1:p:139-155.

    Full description at Econpapers || Download paper

13. Board independence and competence. (2011). Wagner, Alexander.
    In: Journal of Financial Intermediation.
    RePEc:eee:jfinin:v:20:y:2011:i:1:p:71-93.

    Full description at Econpapers || Download paper

14. Breaking down the barriers: Competition, syndicate structure, and underwriting incentives. (2011). Song, Wei-Ling ; Shivdasani, Anil.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:99:y:2011:i:3:p:581-600.

    Full description at Econpapers || Download paper

15. Cooking the books: Recipes and costs of falsified financial statements in China. (2011). Wu, Wenfeng ; Rui, Oliver ; Firth, Michael.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:17:y:2011:i:2:p:371-390.

    Full description at Econpapers || Download paper

16. The Choice Of Trading Venue And Relative Price Impact Of Institutional Trading: Adrs Versus The Underlying Securities In Their Local Markets. (2011). Chakravarty, Sugato ; Rutherford, Leann G..
    In: Working Papers.
    RePEc:csr:wpaper:1011.

    Full description at Econpapers || Download paper

17. INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM. (2011). Ismail, Zubaidah ; Ahmad, Syahrul Ahmar ; Smith, Malcolm.
    In: Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding.
    RePEc:cms:1asb11:2011-053-178.

    Full description at Econpapers || Download paper

18. The effect of CEO ownership on the information content of reported earnings. (2010). Moon, Doocheol ; Ghosh, Aloke.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:35:y:2010:i:4:p:393-410.

    Full description at Econpapers || Download paper

19. Financial restatements and corporate governance among Malaysian listed companies. (2010). Abdullah, Shamsul Nahar ; Nor Zalina Mohamad Yusof, ; Mohamad Naimi Mohamad Nor, .
    In: Managerial Auditing Journal.
    RePEc:eme:majpps:v:25:y:2010:i:6:p:526-552.

    Full description at Econpapers || Download paper

20. Audit committee financial expertise and misappropriation of assets. (2010). Mustafa, Sameer T. ; ben Youssef, Nourhene.
    In: Managerial Auditing Journal.
    RePEc:eme:majpps:v:25:y:2010:i:3:p:208-225.

    Full description at Econpapers || Download paper

21. Does board governance improve the quality of accounting earnings?. (2010). Iyengar, Raghavan J. ; Land, Judy ; Zampelli, Ernest M..
    In: Accounting Research Journal.
    RePEc:eme:arjpps:v:23:y:2010:i:1:p:49-68.

    Full description at Econpapers || Download paper

22. The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece. (2010). Asteriou, Dimitrios ; Dimitropoulos, Panagiotis E..
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:24:y:2010:i:2:p:190-205.

    Full description at Econpapers || Download paper

23. Understanding earnings quality: A review of the proxies, their determinants and their consequences. (2010). Ge, Weili ; Dechow, Patricia ; Schrand, Catherine.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:344-401.

    Full description at Econpapers || Download paper

24. The role of information and financial reporting in corporate governance and debt contracting. (2010). Guay, Wayne R. ; Weber, Joseph P. ; Armstrong, Christopher S..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

    Full description at Econpapers || Download paper

25. Institutional ownership and monitoring: Evidence from financial misreporting. (2010). Kedia, Simi ; Burns, Natasha ; Lipson, Marc.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:16:y:2010:i:4:p:443-455.

    Full description at Econpapers || Download paper

26. Upheaval in the boardroom: Outside director public resignations, motivations, and consequences. (2010). Peck, Sarah W. ; Dewally, Michael.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:16:y:2010:i:1:p:38-52.

    Full description at Econpapers || Download paper

27. Avoiding the Consequences of Repeated Misconduct: Stigma’s Licence and Stigma’s Transferability. (2010). Pozner, Jo-Ellen ; Stuart, Colleen H. ; Moore, Celia.
    In: Institute for Research on Labor and Employment, Working Paper Series.
    RePEc:cdl:indrel:qt1q97p1bs.

    Full description at Econpapers || Download paper

28. Effects of takeover protection on earnings overstatements: evidence from restating firms. (2009). Zhao, Yijiang ; Yao, Lee ; Chen, Kung.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:33:y:2009:i:4:p:347-369.

    Full description at Econpapers || Download paper

29. A quoi servent les comités daudit ? Un regard sur la recherche empirique. (2009). Kermiche, L. ; Piot, C..
    In: Post-Print.
    RePEc:hal:journl:halshs-00537952.

    Full description at Econpapers || Download paper

30. Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada. (2009). Magnan, Michel ; Lapointe-Antunes, Pascale ; Cormier, Denis.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:1:p:56-78.

    Full description at Econpapers || Download paper

31. The effect of controlling shareholders’ excess board seats control on financial restatements: evidence from Taiwan. (2008). Tsai, Liu-Ching ; Hsu, Hui-Wen ; Young, Chaur-Shiuh.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:30:y:2008:i:3:p:297-314.

    Full description at Econpapers || Download paper

32. Board monitoring, firm risk, and external regulation. (2008). Chidambaran, N. ; Brick, Ivan.
    In: Journal of Regulatory Economics.
    RePEc:kap:regeco:v:33:y:2008:i:1:p:87-116.

    Full description at Econpapers || Download paper

33. Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors’ Governance Ability. (2008). Rose, Jacob.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:83:y:2008:i:2:p:193-205.

    Full description at Econpapers || Download paper

34. Non-audit service fees, auditor characteristics and earnings restatements. (2008). Shackman, Joshua ; Bloomfield, Deborah.
    In: Managerial Auditing Journal.
    RePEc:eme:majpps:v:23:y:2008:i:2:p:125-141.

    Full description at Econpapers || Download paper

35. Financial expertise of directors. (2008). Malmendier, Ulrike ; Tate, Geoffrey ; Guner, Burak A..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:88:y:2008:i:2:p:323-354.

    Full description at Econpapers || Download paper

36. Executive option exercises and financial misreporting. (2008). Kedia, Simi ; Burns, Natasha.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:32:y:2008:i:5:p:845-857.

    Full description at Econpapers || Download paper

37. Consequences of overvalued equity: Evidence from earnings manipulation. (2008). Varma, Raj ; Marciukaityte, Dalia.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:14:y:2008:i:4:p:418-430.

    Full description at Econpapers || Download paper

38. Can directors self-interests influence accounting choices?. (2008). Hunton, James E. ; Rose, Jacob M..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:33:y:2008:i:7-8:p:783-800.

    Full description at Econpapers || Download paper

39. The role of managers’ behavior in corporate fraud. (2008). Stolowy, Hervé ; ding, yuan ; Cohen, Jeffrey ; Lesage, Cedric.
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0900.

    Full description at Econpapers || Download paper

40. Corporate Fraud, Governance and Auditing. (2008). Pagano, Marco ; immordino, giovanni.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:7104.

    Full description at Econpapers || Download paper

41. Optimal Regulation of Auditing. (2007). Pagano, Marco ; immordino, giovanni.
    In: CSEF Working Papers.
    RePEc:sef:csefwp:133.

    Full description at Econpapers || Download paper

42. Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange. (2007). Iqbal, Robina ; Javed, Attiya Y..
    In: MPRA Paper.
    RePEc:pra:mprapa:2225.

    Full description at Econpapers || Download paper

43. The Relationship between Corporate Governance Indicators and Firm Value: A Case Study of Karachi Stock Exchange. (2007). Iqbal, Robina ; Javed, Attiya Y..
    In: PIDE-Working Papers.
    RePEc:pid:wpaper:2007:14.

    Full description at Econpapers || Download paper

44. Financial fraud, director reputation, and shareholder wealth. (2007). Fich, Eliezer M. ; Shivdasani, Anil.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:86:y:2007:i:2:p:306-336.

    Full description at Econpapers || Download paper

45. Why do corporate managers misstate financial statements? The role of option compensation and other factors. (2007). Efendi, Jap ; Swanson, Edward P. ; Srivastava, Anup.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:85:y:2007:i:3:p:667-708.

    Full description at Econpapers || Download paper

46. Do independent directors and chairmen matter? The role of boards of directors in mutual fund governance. (2007). Yan, Xuemin ; Ferris, Stephen P..
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:13:y:2007:i:2-3:p:392-420.

    Full description at Econpapers || Download paper

47. The Relationship between Corporate Governance Indicators and Firm Value : A Case Study of Karachi Stock Exchange. (2007). Iqbal, Robina ; Javed, Attiya Y..
    In: Governance Working Papers.
    RePEc:eab:govern:22198.

    Full description at Econpapers || Download paper

48. Board structure and modified audit opinions: the case of the Portuguese Stock Exchange. (2006). Viana, Luis Filipe ; Farinha, Jorge.
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0609.

    Full description at Econpapers || Download paper

49. The impact of performance-based compensation on misreporting. (2006). Kedia, Simi ; Burns, Natasha.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:79:y:2006:i:1:p:35-67.

    Full description at Econpapers || Download paper

50. Risk Management and Corporate Governance: the Importance of Independence and Financial Knowledge for the Board and the Audit Committee. (2005). Dionne, Georges ; Triki, Thouraya.
    In: Cahiers de recherche.
    RePEc:lvl:lacicr:0515.

    Full description at Econpapers || Download paper

Report date: 2025-10-05 20:39:16 || Missing content? Let us know