Benchmarking Audit Committee Effectiveness in Financial Reporting

By J. Song, Brian Windram. 2004

216 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/027d54277cdc5c70a1ed322c6387ed06be7f2c40

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Nazli Anum Mohd Ghazali
2. S. Ika
3. H. Afify
4. Madonna L. O'Sullivan
5. Brossa Wong
6. C. Man
7. J. Stewart
8. Majella Percy

In Strategy and Management

1. H. Afify
2. Nazli Anum Mohd Ghazali
3. Madonna L. O'Sullivan
4. Brossa Wong
5. C. Man
6. J. Stewart
7. Majella Percy
8. A. Gerged

Citations in the corpus

• Corporate Governance, Accounting and Finance: A Review (2011, unknown): “Also, the presence of busy directors and directors’ share ownership may have limited the audit committee’s ability to monitor financial reporting quality in firms investigated by the FRRP (Song and Windram, 2004).”
• Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Song and Windram (2004) 65 argue that limitations on the audit committee’s ability can affect its monitoring of financial accounting quality.”
• Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012, background): “The expectation that audit committee exercises an active monitoring of the company financial reporting process is well recognized and this role has been confirmed by many corporate governance codes and professional pronouncements for decades (Song and Windram, 2004).”
• Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, unknown): “Misstatements include serious problems such as fraudulent financial reporting, adverse rulings by agencies (Song and Windram, 2004), and restatements of annual results without allegations of fraud (Abbott et al.”
• Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report (2008, background): “…and structure of board committees and the disclosure of forward-looking information, there are studies that find a relation between more independent board committees and a lower level of both financial reporting problems and corporate fraud (Song and Windram, 2004; Uzun, Szewczyk, and Varma, 2004).”
• Corporate Governance and Firm-Specific Stock Price Crashes (2016, unknown): “risk, curbing such opportunistic managerial behaviour that could be harmful to shareholders [Xie et al. (2003); Klein (2002); Karamanou and Vafeas (2005); Masulis et al.”
• Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “The expectation that audit committees exercise an active monitoring of the company financial reporting process is well established and this role has been confirmed by many CG codes and professional pronouncements over the last 10-15 years (Song and Windram, 2004).”