Accounting Quality, Auditing and Corporate Governance

By E. Imhoff. 2003

308 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a032d0741ea96b5becd60120837742414bffc3d8

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Citations in the corpus

Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? (2015, background): “As well as, the dual function of CEO and chairman of the board severely compromises board governance (Imhoff 2003), which can then increase the risk of board independence.”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Kerstein and Rai (2007) and Jacob and Jorgensen (2007) find that the kink in earnings around zero is strongest in the fourth quarter.”
The Effect of Board Capital and CEO Power on Corporate Social Responsibility Disclosures (2016, background): “A CEO who also chairs the board may exert a greater inﬂuence over the board (Cannella and Shen 2001), as the chairperson often sets the agenda for board meetings and thus has the ability to control the issues brought before the board (Imhoff 2003).”
Corporate Governance and Firm-Specific Stock Price Crashes (2016, unknown): “Imhoff (2003) suggest that CEO’s that also serve as chairman of the board are more powerful since the chairman of the board set board’s”
The Effects of Corporate Governance on Firms' Credit Ratings (2006, unknown): “Imhoff (2003) argues that board governance is severely compromised when the current or former CEO of the company also serves as chairman of the board.”
Financial and external reporting research: the broadening corporate governance challenge (2007, background): “Despite this, Imhoff (2003) sees corporate governance as problematical in its relationship to the vexed issues of financial reporting integrity.”
Mandatory Audit Firm Rotation and Audit Quality (2016, background): “In other words, because in the third three-year period there is no longer a possibility that the audit firm can be re-appointed and possible litigation issues become more relevant, we expect audit quality to be higher than in the previous two three-year periods (Imhoff, 2003; PCAOB, 2011).”
Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500 (2013, background): “managers (Jensen and Meckling 1976; Johnson and Lys 1990; Imhoff 2003).”
What affects accounting conservatism: A corporate governance perspective (2009, background): “control over board decisions (Fama and Jensen 1983). In addition, Imhoff (2003) argues”