Impact of audit committee social capital on the adoption of COSO 2013
暂无分享,去创建一个
[1] Amanuel F. Tadesse,et al. The Adoption and Consequences of COSO 2013 , 2021, Accounting Horizons.
[2] Jian Zhou,et al. Determinants and consequences of noncompliance with the 2013 COSO framework , 2021, Journal of Accounting and Public Policy.
[3] N. Berglund,et al. Determinants of Timely Adoption of the 2013 COSO Integrated Framework , 2020, J. Inf. Syst..
[4] Jeff L. McMullin,et al. Entropy-balanced accruals , 2020, Review of Accounting Studies.
[5] Musaib Ashraf,et al. The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting , 2019, The Accounting Review.
[6] David Hay,et al. Internal control in accounting research: A review , 2019, Journal of Accounting Literature.
[7] William R. McCumber,et al. CFO social capital and private debt , 2018, Journal of Corporate Finance.
[8] Marjorie K. Shelley,et al. Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements , 2018, Manag. Sci..
[9] William R. McCumber,et al. Executive Network Centrality and Stock Liquidity , 2018, Financial Management.
[10] Kathleen M. Kahle,et al. Director Connectedness: Monitoring Efficacy and Career Prospects , 2017 .
[11] Paula R. Sanders,et al. A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework , 2017 .
[12] Walter J. Ferrier,et al. Rivals’ reactions to mergers and acquisitions , 2017 .
[13] Ling Lei Lisic,et al. CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form. , 2016 .
[14] A. Timmermann,et al. Network Centrality and Delegated Investment Performance , 2015 .
[15] Vikramaditya S. Khanna,et al. CEO Connectedness and Corporate Fraud: CEO Connectedness and Corporate Fraud , 2015 .
[16] Tomas Jandik,et al. CEO network centrality and merger performance , 2015 .
[17] Chad M. Stefaniak,et al. The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness , 2014 .
[18] D. Dhaliwal,et al. Board interlocks and the diffusion of disclosure policy , 2014, Review of Accounting Studies.
[19] Jennifer L. Brown,et al. Network ties among low-tax firms , 2014 .
[20] Suraj Srinivasan,et al. Accountability of Independent Directors - Evidence From Firms Subject to Securities Litigation , 2013 .
[21] K. Karim,et al. Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance? , 2013 .
[22] Eric C. So,et al. Boardroom Centrality and Firm Performance , 2013 .
[23] Douglas E. Ziegenfuss,et al. The Impact of Internal Audit Function Quality and Contribution on Audit Delays , 2012 .
[24] Li Xu,et al. Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation , 2012 .
[25] Gary P. Schneider,et al. The Updated COSO Internal Control - Integrated Framework: Recommendations and Opportunities for Future Research , 2012, J. Inf. Syst..
[26] Paul L. Walker,et al. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Public Exposure Draft: Internal Control—Integrated Framework (COSO Framework) , 2012 .
[27] C. J. Wolfe,et al. Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions , 2012 .
[28] Jennifer L. Brown. The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter , 2011 .
[29] Wanli Zhao,et al. Legal Expertise on Corporate Audit Committees and Financial Reporting Quality , 2011 .
[30] Jeong‐Bon Kim,et al. Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures , 2011 .
[31] Rani Hoitash,et al. Internal Control Material Weaknesses and CFO Compensation , 2011 .
[32] Maher Kooli,et al. Gains to Merging Firms and Their Rivals: Evidence from Canada , 2011 .
[33] S. Teoh,et al. Board Interlocks and Earnings Management Contagion , 2010 .
[34] Albert L. Nagy. Section 404 Compliance and Financial Reporting Quality , 2010 .
[35] D. Rama,et al. Audit committee characteristics and investment in internal auditing , 2010 .
[36] Mara Faccio,et al. Differences between Politically Connected and Nonconnected Firms: A Cross‐Country Analysis , 2010 .
[37] États-Unis,et al. Dodd-Frank Wall Street Reform And Consumer Protection Act , 2014 .
[38] Gary F. Peters,et al. Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities , 2010 .
[39] Beng Wee Goh,et al. Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control , 2009 .
[40] J. Krishnan,et al. Audit Committee Financial Expertise, Litigation Risk and Corporate Governance , 2008 .
[41] Nan Zhou,et al. Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses , 2007 .
[42] Weili Ge,et al. Accruals Quality and Internal Control Over Financial Reporting , 2007 .
[43] K. R. Subramanyam,et al. Internal Control Weakness and Cost of Equity: Evidence from Sox Section 404 Disclosures , 2006 .
[44] Dasaratha V. Rama,et al. SOX Section 404 Material Weakness Disclosures and Audit Fees , 2006 .
[45] Jayanth K. Krishnan. Audit Committee Quality and Internal Control: An Empirical Analysis , 2005 .
[46] Suraj Srinivasan. Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members , 2004 .
[47] Donald K. McConnell,et al. How Sarbanes-Oxley Will Change the Audit Process: CPAs Will Have to Develop New Procedures and Scrap Some Old Ones , 2003 .
[48] Dana R. Hermanson,et al. Disclosures in Audit Committee Charters and Reports , 2002 .
[49] F. DeZoort. An Investigation of Audit Committees' Oversight Responsibilities , 1997 .
[50] Mark S. Granovetter. The Strength of Weak Ties , 1973, American Journal of Sociology.
[51] Jens Hainmueller,et al. Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies , 2012, Political Analysis.
[52] Dana R. Hermanson,et al. A Review of Academic Literature on Internal Control Reporting Under SOX , 2009 .
[53] Stephen P. Borgatti,et al. Centrality and network flow , 2005, Soc. Networks.
[54] Deborah S. Archambeault,et al. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature , 2002 .
[55] P. Allison. Discrete-Time Methods for the Analysis of Event Histories , 1982 .
[56] L. Freeman. Centrality in social networks conceptual clarification , 1978 .
[57] P. Bonacich. TECHNIQUE FOR ANALYZING OVERLAPPING MEMBERSHIPS , 1972 .