Boards of Directors, Audit Committees, and the Information Content of Earnings

By Kirsten L. Anderson, Stuart L. Gillan, D. Deli. 2003

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Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality (2007, background): “Cumulative abnormal returns after controlling for other factors (Anderson et al., 2003; Bryan et al., 2004) 3.”
Recent Developments in Corporate Governance: An Overview (2006, background): “Anderson, Deli, and Gillan (2005) report that the market attaches more credibility to earnings announcements when boards and audit committees are both independent and active.”
Shareholder rights, financial disclosure and the cost of equity capital (2006, background): “Third, other research suggests that greater agency risk is associated with reduced earnings quality (Bushman et al., 2002; Anderson et al., 2003 ), and lower earnings quality is associated with an increase in the cost of equity capital (Francis et al., 2003).”