Corporate Governance and the Audit Process

By Jeffrey R. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright. 2002

745 citations recorded by the source corpus.

Subfields: Accounting, General Agricultural and Biological Sciences, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/98e646c8215a40e5f41a7138f50d4b7918045218

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Citations in the corpus

The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors (2007, background): “An important area where audit committees can play a positive role in the audit process is the resolution of disputes between the auditor and management (Turley & Zaman, 2004; Cohen et al., 2002).”
Innate and discretionary accruals quality and corporate governance (2010, neutral): “An indication of sound governance for the external audit function is the engagement of a top tier audit firm (Cohen et al., 2002).”
The impact of corporate governance on auditor choice: Evidence from China (2009, background): “Thus the quality of independent audits will directly affect firms’ corporate governance and operations (Cohen et al., 2002).”
The use of internal audit by Australian companies (2006, background): “Internal audit as an internal governance mechanism From an agency perspective, the importance of strong governance stems from the need to align the interests of management with other stakeholders in the firm in order to reduce agency costs (Cohen et al., 2002).”
Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006, background): “Second, corporate governance developments have increased the focus on internal control systems, and have identified the internal audit function as playing a key role in assessing and improving the quality of such systems (Securities & Exchange Commission (SEC), 2003; Cohen et al., 2002).”
What Drives TBL Reporting: Good Governance or Threat to Legitimacy? (2008, background): “Furthermore, auditors are more likely to refer a complex accounting issue to an audit committee that is perceived as having expertise about technical financial reporting issues (Knapp 1987; Cohen et al. 2002).”
The Corporate Governance Effects of Audit Committees (2004, background): “Practicing auditors have characterized their meetings with the AC as normally entailing the auditor reporting on significant issues, rather than an active two-way exchange or a proactive process on the part of the AC (Cohen et al., 2002).”
Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice (2015, neutral): “4 Our sample size of 24 interviewees from six firms is within the range of sample sizes in other qualitative interview studies in auditing which range from 22 to 36 interviewees from one to six firms (Cohen et al. 2010; Trompeter and Wright 2010; Gendron and Bedard 2006; Gendron, Bedard, and Gosseli”
Internal governance structures and earnings management (2005, neutral): “However, both Cohen et al. (2000) and Gibbins et al.”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, background): “According to Jensen and Meckling’s (1976) “Convergence of Interests’ Hypothesis”, managerial ownership can play a role in reducing conflict between managers and shareholders as it encourages managers to act as shareholders.”
Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “less extent of tests of details) and a more effective (greater assurance of the integrity of the financial statements) audit (Cohen et al., 2002), and hence effect on ARL.”
Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance (2008, background): “Cohen et al. (2007a), the only auditing study to date that we are aware of that has considered resource dependence, finds support for the proposition that a resourcedependent focus can add value to the governance structure.”
Antecedents and organisational performance implications of internal audit effectiveness (2010, background): “Independent and objective IA could help enhance quality of reported earnings (Cohen et al., 2004; Cohen et al., 2002; Gramling et al., 2004) and possibly minimize earnings management (Davidson et al., 2005).”
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “This committee is part of corporate governance structure (Cohen, Hoitash, Krishnamoorthy, & Wright, 2014; Cohen, Krishnamoorthy, & Wright, 2002; Vera-Muñoz, 2005; Yasin & Nelson, 2013) that helps in overcoming agency-related problems (Aburaya, 2012; Ho & Shun Wong, 2001; Islam, 2010) as well as…”