Audit committee, board of director characteristics, and earnings management

By April Klein. 2002

4,638 citations recorded by the source corpus.

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Citations in the corpus

Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality (2007, neutral): “Earnings management measured by abnormal accruals (Klein, 2002; Williams, 2002; Yang and Krishnan, 2005; Rahman and Ali, 2006; Ebrahim, 2007) Meta-analysis and the Accounting Literature 313”
Audit committee characteristics and firm performance during the global financial crisis (2012, positive): “…firm performance during the GFC. Consistent with prior research, we estimate a logit model to indentify the AC characteristics that discriminate between low and high firm performance after the exogenous shock of the GFC (Abbott et al. 2004; Beasley 1996; Carcello and Neal 2003a; Klein 2002b).”
Product market power, industry structure, and corporate earnings management (2013, background): “Klein (2002) argues that the internal governance environment is an important determinant of the level of earnings management.”
Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management (2016, neutral): “The coefficient estimates of the control variables generally carry the predicted signs and are in line with the existing literature.”
Determinants of corporate financial performance relating to board characteristics of corporate governance in Indian manufacturing industry: An empirical study (2017, background): “These conflicting results on the association between board independence and firm’s performance, with studies by Beasley (1996), Klein (2002) and Davidson et al. (2005), find significant negative association between the two.”
Socioemotional Wealth and Earnings Management in Private Family Firms (2010, background): “Moreover, net return on assets of year t-1 and the absolute value of net return on assets of year t-1 are included to control for the association between DAs and performance (Dechow, Sloan, & Sweeney, 1995; Kim & Yi, 2006; A. Klein, 2002; McNichols, 2000).”
Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016, positive): “Because both positive and negative values of discretionary accruals represent earnings management (Klein 2002; Bergstresser and Philippon 2006), we use the absolute value of discretionary accruals to capture the magnitude of a firm’s earnings management.”
Is Earnings Management Opportunistic or Beneficial? An Agency Theory Perspective (2008, neutral): “Other studies have used the same measure as a proxy for the combined effect of income-increasing and income-decreasing earnings management (see, e.g., Bartov, Gul, & Tsui, 2001; Becker, Defond, Jiambalvo, & Subramanyam, 1998; Klein, 2002; Warfield, Wild, & Wild, 1995).”
Internal audit function, board quality and financial reporting quality: evidence from Malaysia (2013, background): “Klein (2002) examined whether audit committee and board attributes are associated with abnormal accruals (a measure of earnings quality).”
Does Corporate Governance Transparency Affect the Accuracy of Analyst Forecasts (2006, background): “One sources of such information is the governance structure of a firm, which is known to affect financial reporting quality (e.g., Klein 2002, Farber 2005).”
Analyst Coverage and Earnings Management (2008, positive): “Klein (2002) finds that board and audit committee independence is negatively correlated with discretionary accruals.”