Economic Determinants of Audit Committee Independence

By April Klein. 2002

661 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a5b7d4ff8174b66ef8d8cea14558d9d28d8c34cc

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In Accounting

1. P. Kent
2. Christopher S. Armstrong
3. Niamh M. Brennan
4. W. Guay
5. Gerald J. Lobo
6. Kiridaran Kanagaretnam
7. Stuart L. Gillan
8. Mark Kohlbeck

In Strategy and Management

1. Christopher S. Armstrong
2. David B. Farber
3. Mohamat Sabri Hassan
4. Mark T. Soliman
5. Richard M. Frankel
6. Stuart L. Gillan
7. Sarah E. McVay
8. W. Guay

Citations in the corpus

• Ownership Structure and Intellectual Capital Performance in Malaysia (2009, positive): “However, effective corporate governance mechanisms, such as the quality of an external audit (Becker, DeFond, Jiambalvo & Subramanyam, 1998; Bartov, Givoly & Hayn, 2002), managerial ownership (Warfield, Wild & Wild, 1995), block ownership (Peasnell, Pope & Young, 2000; Yeo, Tan, Ho & Chen, 2002; Jun”
• RELATED PARTY TRANSACTIONS AND CORPORATE GOVERNANCE (2004, background): “Research on board composition uses the presence of related party transactions to classify non-executive board members as “affiliated” or “grey” directors (Denis & Sarin, 1999; Klein 2002a, b; Vicknair et al., 1993; Weisbach, 1988).”
• External Auditors, Audit Committees and Earnings Management in France (2007, methodology): “Notes 1See, for instance, DeFond and Jiambalvo (1993), Dechow et al. (1996), Becker et al. (1998), Francis et al. (1999), Peasnell et al. (2000a), Frankel et al. (2002), Klein (2002a), Kim et al. (2003), Xie et al. (2003) and Bédard et al. (2004).”
• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “…accruals are negatively related to the proportion of outside directors on the overall board.16 Under an assumption that discretionary                                                              16 Klein (2002b) also hypothesizes that because a large blockholder frequently retains the…”
• Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India (2017, background): “Klein (2002) documents that discretionary accruals are negatively associated with size and positively associated with F_Lev.”
• Audit committee effectiveness : informal processes and behavioural effects (2007, positive): “…through studies of voluntary adoption (Pincus et al., 1989; Bradbury, 1990; Collier, 1993; Menon and Williams, 1994), to examination of AC characteristics, such as the expertise and background of members (Beasley et al., 2000; Carcello and Neal, 2003; Klein, 2002; Yang and Krishnan, 2005).”