Audits as a Corporate Governance Mechanism: Evidence from the German Market

By H. A. Skaife, Terry D. Warfield. 2003

176 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e41f96d5e93b7237ab20118cacfc4e97269a29fa

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Valentina Hartarska
2. Najoua Elommal
3. Patricia Baudier
4. Lubica Hikkerova
5. Riadh Manita
6. Roy Mersland
7. Bert D’Espallier
8. B. Bassem

In Strategy and Management

1. Valentina Hartarska

Citations in the corpus

• Governance and Performance of Microfinance Institutions in Central and Eastern Europe and the Newly Independent States (2005, background): “In addition, there is empirical evidence that firms’ demand for quality auditors is driven by active stakeholders (Ashbaugh and Warfield, 2004).”
• The digital transformation of external audit and its impact on corporate governance (2020, background): “In addition, other studies fi nd that investors, especially international ones, require superior audit quality and enhanced governance to invest in companies (Ashbaugh and War fi eld, 2003; Leuz and al., 2009).”
• Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “Second, equity market mechanisms that typically respond to poor governance structures, such as stock price reductions and hostile takeovers, are lacking in the microfinance industry (cf. Ashbaugh and Warfield, 2003), thus allowing weak governance to prevail.”