THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES☆☆☆

By N. O’Sullivan. 2000

368 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/7d701069698d65e0fcbdac4388864258f26fb3d2

How researchers see this paper

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

In Accounting

Citations in the corpus

Endogeneity - how failure to correct for it can cause wrong inferences and some remedies (2015, neutral): “…2006), audit complexity and risk as measured by the total number of subsidiaries, the number of non-UK subsidiaries, the number of US subsidiaries (O’Sullivan, 2000; McMeeking et al. , 2006, 2007), account receivables and also inventories, both expressed as a proportion of total assets, as well…”
The Impact of Board Structure on Corporate Financial Performance in Nigeria (2010, background): “O’ Sullivan, N. (2000). The Impact of Board Composition and Ownership on Audit Quality: Evidence from Large UK Companies. The British Accounting Review, 32, 397-414. Patton, A., & Baker, J. C. (1987). Why Won’t Directors Rock The Boat? Havard Business Review, 65, 6, 10-18. Pearce, H., & Zahra, S. A.”
Auditor size and audit pricing: evidence from small audit firms (2004, background): “living vary (geographically), they should be included in the model (Chan et al., 1993; Brinn et al., 1994; O’Sullivan, 2000; Beattie et al., 2001).”
The Role of Risk Management and Governance in Determining Audit Demand (2006, positive): “Still other research has indicated that audit fees are positively related to the quality of corporate governance (Carcello et al 2002; O'Sullivan, 2000; Hay and Knechel, 2004), which runs counter to intuition since good corporate governance would improve the control environment of an organization an”
Disclosure of information on intellectual capital in Danish IPO prospectuses (2005, result): “Note that this result is quite surprising and contrary to the literature previously cited (Demirag et al., 2000; O’Sullivan, 2000).”
Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence (2004, neutral): “, 1996), and an improvement in audit quality (O’Sullivan, 2000).”
The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018, background): “…advantages of using the audit fees as a measurement for audit quality are that it reflects the amount of work of auditors (DeFond and Zhang, 2014; O’Sullivan, 2000); it is continuous and thus captures subtle variations in quality; and the literature of audit fees has developed relatively…”
AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS IN NIGERIA (2010, background): “Studies of O’Sullivan (2000) and Salleh, et al. (2006) found that the proportion of non-executive directors had a significant positive impact on audit quality.”