Audit Committee Composition and Auditor Reporting

By Joseph V. Carcello, T. L. Neal. 2000

956 citations recorded by the source corpus.

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Citations in the corpus

Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, background): “Audit environment The audit environment can be considered as one element of corporate governance (Carcello and Neal, 2000).”
The Corporate Governance Effects of Audit Committees (2004, background): “…report issued (Cohen et al., 2002), investigation of a link between AC independence and audit reporting has found that the greater the percentage of grey directors on the AC, the lower the probability that the auditor will issue a going-concern audit qualification (Carcello and Neal, 2000, 2003).”
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “, Fich and Shivdasani, 2007), are frequently considered to impair directors’ monitoring ability, whereas the results in Carcello and Neal (2003) are consistent with additional directorships measuring reputational capital, a seemingly reasonable alternative interpretation.”
AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS IN NIGERIA (2010, background): “Carcello and Neal (2000) show that auditors are more likely to issue going concern reports in the presence of more independent boards and are less likely to be fired by the company following the issuance of a going concern audit report.”
Audit committee compensation and the demand for monitoring of the financial reporting process (2010, neutral): “quality, while Carcello and Neal (2000) consider the relation between audit committee characteristics and auditor”
Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance (2008, background): “Financial Distress and Auditors’ Going Concern Opinions From an agency perspective, Carcello and Neal (2000) argue and find support for the expectation that independent AC members will be more likely to side with auditors who wish to issue a going-concern report for companies with financial difficul”
Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002, background): “A number of independence studies [e.g., Abbott and Parker, 2000; Archambeault and DeZoort, 2001 ; Carcello and Neal, 2000; Raghunand~ et aI., 2001; Scarbrough et aI., 1998] focus on the impact of independent audIt committees on the audit function.”