The Corporate Governance Mosaic and Financial Reporting Quality

By Jeffrey R. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright. 2008

727 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8b0b6f6efd2c5d9668ed495d608cab578de3711e

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Citations in the corpus

Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence (2010, unknown): “The board of directors can influence the financial reporting process by selecting ‘high-quality’ audit committees (Cohen et al., 2004; and DeZoort et al., 2002).”
Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “Corporate governance reforms concerning the effectiveness of boards and audit committees are intended to improve financial reporting and audit quality (Beasley et al., 2009; Cohen et al., 2004; Conyon, 2000; Krishnan and Visvanathan, 2009; Larcker and Richardson, 2004; Peasnell et al., 2000; and Tur”
Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, background): “…often rely on agency theory (Jensen & Meckling, 1976) to predict a positive relationship between corporate governance strength and corporate reporting/auditing quality as reporting and auditing serve as important mechanisms to monitor agents’ behavior (Cohen, Krishnamoorthy, & Wright, 2004).”
Executive Compensation and Corporate Fraud in China (2014, unknown): “The extant literature has extensively investigated antecedents and consequences of financial fraud in U.S. (see reviews by Cohen et al. 2004; Zahra et al. 2005).”
Equity or Debt Financing: Does Good Corporate Governance Matter? (2012, unknown): “Good governance, for example, ensures that the quality of the financial reporting process is high (Cohen et al. 2004).”
Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2010, unknown): “Traditionally, regulators have focused on the composition, authority (responsibilities) and resources dimensions in trying to strengthen the role of ACs in the corporate governance mosaic (Cohen et al., 2004).”
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements (2011, unknown): “For example, in many instances there is no prohibition against appointing personal friends and/or business associates of the CEO or other members of top management to the board (Glassman 2003; Cohen et al. 2004; Morck and Yeung 2006).”
Internal audit involvement in Enterprise Risk Management (2011, background): “A direct reporting line with the audit committee is considered to improve the status of internal audit (Adamec et al., 2005) and to remove the possibility of a social pressure threat when internal audit is required to report to management (Blue Ribbon Committee, 1999; Cohen et al., 2004).”
The use of internal audit by Australian companies (2006, background): “Cohen et al. (2004) describe the complex interactions between these governance mechanisms as the “corporate governance mosaic” (p. 88).”