Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

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Female audit committee members and their influence on audit fees (2018, unknown): “Others contend that mimicking behavior is mostly for ceremonial purposes and some research has questioned whether the very existence of audit committees is largely for ceremonial purposes rather than for effective monitoring of financial reporting (Beasley et al., 2009; Cohen et al., 2008).”
Religious Social Norms and Corporate Financial Reporting (2012, unknown): “accruals (Cohen et al., 2008; and Iliev, 2009).”
Audit Committees and Financial Reporting Quality in Singapore (2015, background): “Hence, both Cohen et al. (2008) and Hillman et al. (2000) argue that audit committee can benefit from a mix of accounting and non-accounting expertise, such as finance expertise and management/supervisory expertise. Using a sample of 770 firms during the period of 2004–2006, Dhaliwal et al. (2010) f”
Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, result): “Overall, these studies lend support to agency theory by ﬁnding that well-governed companies exhibit a stronger monitoring focus on the quality of ﬁnancial reporting and are less likely to misrepresent or misstate ﬁnancial statements (Cohen, Krishnamoorthy, & Wright, 2008).”