Audit committee compensation and the demand for monitoring of the financial reporting process

By Ellen Engel, Rachel M. Hayes, Xue Wang. 2010

244 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/26ff6387d57a86e184a78c427d3f39048ae23c1c

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Citations in the corpus

Recategorization into the In-group (2014, background): “For instance, directors serving as members or chairs of the audit committee play more important roles than other directors in advising management on major financial resource allocation decisions (Arthaud-Day et al., 2006; Ahmed and Duellman, 2007; Engel, Hayes, and Wang, 2010).”
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “Empirical evidence also indicates that firms recognize the difficulties that directors face in monitoring the financial reporting process and compensate audit committee members more highly when monitoring demands are greater (Engel, Hayes, and Wang, 2010).”
Corporate governance and company performance across Sub-Saharan African countries (2013, background): “Audit Committee: An independent audit committee fulfills a vital role in corporate governance (Engel et al., 2010, South Africa IOD, 2009).”
Do Financial Restatements Lead to Auditor Changes (2013, background): “10 Following Collins et al. (2009), we use the cumulative market-adjusted abnormal returns for the three day window (i.e., [-1, +1]) surrounding the restatement announcement date.”
Audit Committee Financial Expertise and Earnings Management: The Role of Status (2014, background): “These factors led to a fundamental shift in the market for corporate directors, resulting in previously unlikely candidates being named to boards (Engel et al., 2010; Linck et al., 2008).”