Audit committee, board of director characteristics, and earnings management

Journal of Accounting and Economics

Volumn 33, Issue 3, 2002, Pages 375-400

  Klein, April ^a  

^a NEW YORK UNIVERSITY   (United States)

Author keywords

Audit committee; Board of directors; Corporate governance; Earnings management

Indexed keywords

EID: 0036331491     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(02)00059-9     Document Type: Article

References (45)

1. CEO stock option awards and the timing of corporate voluntary disclosures
2. Conservatism and auditor-client negotiations
3. Discretionary-accruals models and audit qualifications
4. An empirical analysis of the relation between the board of director composition and financial statement fraud
5. The effect of audit quality on earnings management
6. The Modern Corporation and Private Property
7. What motivates managers' choice of discretionary accruals?
8. Outside directors and the adoption of poison pills
9. Do outside directors monitor managers? Evidence from tender offer bids
10. Detecting earnings management
11. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
12. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators
13. Debt covenant violation and manipulation of accruals
14. Auditor changes and discretionary accruals
15. Earnings management: IPO valuation and subsequent performance
16. Informationally motivated auditor replacement
17. Separation of ownership and control
18. A market-based evaluation of discretionary accrual models
19. Earnings-based bonus plans and earnings management by business-unit managers
20. The effect of bonus schemes on accounting decisions
21. A review of the earnings management literature and its implications for standard setting
22. The effects of board composition and direct incentives on firm performance
23. Endogenously chosen boards of directors and their monitoring of the CEO
24. Theory of the firm: Managerial behavior, agency costs, and ownership structure
25. Earnings management during import relief investigations
26. On the association between voluntary disclosure and earnings management
27. Firm performance and board committee structure
28. CEO power, board independence and CEO compensation: An empirical investigation
29. Economic determinants behind variations in audit committee independence
30. Performance matched discretionary accruals
31. Audit pricing and independence
32. Additional evidence on equity ownership and corporate value
33. Management ownership and market valuation
34. Compensation policy and discretionary disclosure
35. Where do companies attempt earnings management, and when do auditors prevent it?
36. The association between audit committee characteristics and the conservatism of financial reporting
37. Outside directors, board effectiveness, and earnings management
38. CEO involvement in the selection of new board members: An empirical analysis
39. The pricing of discretionary accruals
40. Earnings management and the underperformance of seasoned equity offerings
41. Earnings management and the underperformance of initial public offerings
42. Managerial ownership, accounting choices, and informativeness of earnings
43. Outside directors and CEO turnover
44. Higher market valuation of companies with a small board of directors
45. Good timing: CEO stock option awards and company new announcements