메뉴 건너뛰기




Volumn 42, Issue 3, 2002, Pages 195-223

The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore

Author keywords

Audit independence; Audit quality; Corporate governance; Financial reporting quality

Indexed keywords


EID: 10044220682     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/1467-629X.t01-1-00074     Document Type: Article
Times cited : (55)

References (76)
  • 1
    • 84862646503 scopus 로고    scopus 로고
    • The effects of audit committee activity and independence on corporate fraud
    • Abbott, L. J., Y. Park, and S. Parker, 2000, The effects of audit committee activity and independence on corporate fraud, Managerial Finance 26 (11), 55-67.
    • (2000) Managerial Finance , vol.26 , Issue.11 , pp. 55-67
    • Abbott, L.J.1    Park, Y.2    Parker, S.3
  • 2
    • 0040511334 scopus 로고
    • Outlaw outsourcing
    • February
    • Acciani, N., 1995, Outlaw outsourcing, Internal Auditor (February), 50-51.
    • (1995) Internal Auditor , pp. 50-51
    • Acciani, N.1
  • 3
    • 84982485764 scopus 로고
    • The Commission on Auditors' Responsibilities
    • AICPA, American Institute of Certified Public Accountants, New York
    • AICPA, 1978, The Commission on Auditors' Responsibilities, Report, conclusions and recommendations (American Institute of Certified Public Accountants, New York).
    • (1978) Report, conclusions and recommendations
  • 5
    • 0031094066 scopus 로고    scopus 로고
    • Mandatory rotation of company auditors: A critical examination
    • Arrunada, B. and A. C. Paz, 1997, Mandatory rotation of company auditors: a critical examination, International Review of Law and Economics 17 (1), 31-61.
    • (1997) International Review of Law and Economics , vol.17 , Issue.1 , pp. 31-61
    • Arrunada, B.1    Paz, A.C.2
  • 6
    • 0030305316 scopus 로고    scopus 로고
    • An empirical analysis of the relation between the board of director composition and financial statement fraud
    • Beasley, M. S., 1996, An empirical analysis of the relation between the board of director composition and financial statement fraud, The Accounting Review 71 (4), 443-465.
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 443-465
    • Beasley, M.S.1
  • 7
    • 0005991397 scopus 로고    scopus 로고
    • Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms
    • Beasley, M. S., J. V. Carcello, D. R. Hermanson and P. D. Lapides, 2000, Fraudulent financial reporting: consideration of industry traits and corporate governance mechanisms, Accounting Horizons 14 (4), 441-454.
    • (2000) Accounting Horizons , vol.14 , Issue.4 , pp. 441-454
    • Beasley, M.S.1    Carcello, J.V.2    Hermanson, D.R.3    Lapides, P.D.4
  • 10
    • 0007148870 scopus 로고
    • Do management services endanger independence and objectivity?
    • August
    • Briloff, A., 1987, Do management services endanger independence and objectivity?, The CPA Journal (August), 22-29.
    • (1987) The CPA Journal , pp. 22-29
    • Briloff, A.1
  • 12
    • 0009117191 scopus 로고
    • Fraud and business ethics
    • Brooks, L., 1992, Fraud and business ethics, Canadian Insurance 97 (13), 22-23.
    • (1992) Canadian Insurance , vol.97 , Issue.13 , pp. 22-23
    • Brooks, L.1
  • 14
    • 75949101045 scopus 로고    scopus 로고
    • Cadbury, A., 1997, Board focus - the governance debate (Egon Zehnder International).
    • Cadbury, A., 1997, Board focus - the governance debate (Egon Zehnder International).
  • 16
    • 3743065694 scopus 로고
    • Audit committees in major UK companies
    • Collier, P. A., 1993, Audit committees in major UK companies, Managerial Auditing Journal 8 (3), 25-30.
    • (1993) Managerial Auditing Journal , vol.8 , Issue.3 , pp. 25-30
    • Collier, P.A.1
  • 18
    • 75949103921 scopus 로고    scopus 로고
    • Companies Act, 1994, The statutes of the Republic of Singapore (Chapter 50) Companies Act (Revised Edition).
    • Companies Act, 1994, The statutes of the Republic of Singapore (Chapter 50) Companies Act (Revised Edition).
  • 19
    • 0004034959 scopus 로고
    • COSO Report Committee of Sponsoring Organizations of the Treadway Commission, Coopers and Lybrand, New York
    • COSO Report (Committee of Sponsoring Organizations of the Treadway Commission), 1992, internal control - integrated framework (Coopers and Lybrand, New York).
    • (1992) internal control - integrated framework
  • 20
    • 40249117870 scopus 로고
    • Auditor independence, 'low balling,' and disclosure regulation
    • August
    • DeAngelo, L., 1981a, Auditor independence, 'low balling,' and disclosure regulation, Journal of Accounting and Economics 3 (August), 113-127.
    • (1981) Journal of Accounting and Economics , vol.3 , pp. 113-127
    • DeAngelo, L.1
  • 21
  • 22
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement action by the SEC
    • Dechow, P. M., R. G. Sloan and A. P. Sweeney, 1996, Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement action by the SEC, Contemporary Accounting Research 13, 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 23
    • 0000316503 scopus 로고
    • Incidence and circumstances of accounting errors
    • Defond, M. L., and J. Jiambalvo, 1991, Incidence and circumstances of accounting errors, The Accounting Review 66 (3), 643-655.
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 643-655
    • Defond, M.L.1    Jiambalvo, J.2
  • 24
    • 75949086506 scopus 로고    scopus 로고
    • Deloitte and Touche, 1998, The effective audit committee: the keystone of corporate governance (Deloitte and Touche, Singapore).
    • Deloitte and Touche, 1998, The effective audit committee: the keystone of corporate governance (Deloitte and Touche, Singapore).
  • 26
    • 0346438000 scopus 로고
    • Making audit committees work
    • English, L., 1994, Making audit committees work, Australian Accountant 64 (3), 10-18.
    • (1994) Australian Accountant , vol.64 , Issue.3 , pp. 10-18
    • English, L.1
  • 27
    • 75949090875 scopus 로고    scopus 로고
    • Outsourcing the internal audit function - current trends and considerations
    • September/October
    • Goodwin, J., H. P. Ang, B. C. Chew and E. S. Chua, 1998, Outsourcing the internal audit function - current trends and considerations, Singapore Accountant September/October, 34-40.
    • (1998) Singapore Accountant , pp. 34-40
    • Goodwin, J.1    Ang, H.P.2    Chew, B.C.3    Chua, E.S.4
  • 28
    • 33845672199 scopus 로고    scopus 로고
    • Disclosures relating to board members
    • August, 6-12
    • Goodwin, J. and J. L. Seow, 1998, Disclosures relating to board members, SES Journal August, 6-12.
    • (1998) SES Journal
    • Goodwin, J.1    Seow, J.L.2
  • 29
    • 33646379214 scopus 로고    scopus 로고
    • Corporate governance in Singapore: Perceptions of investors, directors and auditors
    • Goodwin, J. and J. L. Seow, 2000, Corporate governance in Singapore: perceptions of investors, directors and auditors, Accounting and Business Review 7 (1), 39-68.
    • (2000) Accounting and Business Review , vol.7 , Issue.1 , pp. 39-68
    • Goodwin, J.1    Seow, J.L.2
  • 30
    • 84984148325 scopus 로고
    • Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations
    • Gul, F. A., 1991, Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations, Abacus 27 (2), 162-172.
    • (1991) Abacus , vol.27 , Issue.2 , pp. 162-172
    • Gul, F.A.1
  • 31
    • 0002390730 scopus 로고    scopus 로고
    • An analysis of the demand for reporting on internal control
    • Hermanson, H. M., 2000, An analysis of the demand for reporting on internal control, Accounting Horizons 14 (3), 325-341.
    • (2000) Accounting Horizons , vol.14 , Issue.3 , pp. 325-341
    • Hermanson, H.M.1
  • 32
    • 3042566177 scopus 로고    scopus 로고
    • Developing a code for corporate ethics
    • Hicks, B., 1999, Developing a code for corporate ethics, Australian CPA 69 (9), 22-23.
    • (1999) Australian CPA , vol.69 , Issue.9 , pp. 22-23
    • Hicks, B.1
  • 33
    • 33747452836 scopus 로고    scopus 로고
    • Checking ethical behaviour: The accountant's limitations
    • Howard, K., 1996, Checking ethical behaviour: The accountant's limitations, Management Accounting 74 (6), 36-37.
    • (1996) Management Accounting , vol.74 , Issue.6 , pp. 36-37
    • Howard, K.1
  • 34
    • 27944502631 scopus 로고    scopus 로고
    • The rise and rise of the audit committee
    • February
    • Hughes, R., 1999, The rise and rise of the audit committee, Accountancy 123 (February), 59.
    • (1999) Accountancy , vol.123 , pp. 59
    • Hughes, R.1
  • 35
    • 75949113902 scopus 로고
    • International Standards on Auditing
    • IFAC, International Federation of Accountants
    • IFAC, 1994a, International Standards on Auditing, 210 Terms of audit engagements (International Federation of Accountants).
    • (1994) 210 Terms of audit engagements
  • 36
    • 75949087516 scopus 로고
    • International Standards on Auditing
    • IFAC, International Federation of Accountants
    • IFAC, 1994b, International Standards on Auditing, 240 Fraud and error (International Federation of Accountants).
    • (1994) 240 Fraud and error
  • 39
    • 0001379645 scopus 로고
    • Audit conflict: An empirical study of perceived ability of auditors to resist management pressure
    • Knapp, M. C., 1985, Audit conflict: an empirical study of perceived ability of auditors to resist management pressure, The Accounting Review 60 (2), 202-211.
    • (1985) The Accounting Review , vol.60 , Issue.2 , pp. 202-211
    • Knapp, M.C.1
  • 40
    • 75949124127 scopus 로고
    • In the public interest' - Is it enough?
    • Knutson, P. H., 1994, 'In the public interest' - Is it enough?, CPA Journal 64 (1), 32-34.
    • (1994) CPA Journal , vol.64 , Issue.1 , pp. 32-34
    • Knutson, P.H.1
  • 41
  • 43
    • 75949123866 scopus 로고    scopus 로고
    • Auditing the audit committee
    • November
    • Lear, R. W., 1998, Auditing the audit committee, Chief Executive 139 (November), 16.
    • (1998) Chief Executive , vol.139 , pp. 16
    • Lear, R.W.1
  • 44
    • 0004239766 scopus 로고    scopus 로고
    • Levitt, A., 1998, The numbers game, http://www.rutgers.edu/accounting/ raw/aa/newsarc/pr101898.htm.
    • (1998) The numbers game
    • Levitt, A.1
  • 45
    • 75949117897 scopus 로고    scopus 로고
    • Levitt, A., 2000a, Renewing the covenant with investors, speech at New York University Center for Law and Business, http://www.sec.gov/news/speeches/ spch370.htm.
    • Levitt, A., 2000a, Renewing the covenant with investors, speech at New York University Center for Law and Business, http://www.sec.gov/news/speeches/ spch370.htm.
  • 47
    • 0040887593 scopus 로고    scopus 로고
    • The effects of internal audit outsourcing on perceived external auditor independence
    • Lowe, D. J., M. A. Geiger and K. Pany, 1999, The effects of internal audit outsourcing on perceived external auditor independence, Auditing: A Journal of Practice and Theory 18 (Supplement), 7-26.
    • (1999) Auditing: A Journal of Practice and Theory , vol.18 , Issue.SUPPL.EMENT , pp. 7-26
    • Lowe, D.J.1    Geiger, M.A.2    Pany, K.3
  • 48
    • 0011088446 scopus 로고    scopus 로고
    • Corporate governance
    • McConomy B. and M. Bujaki, 2000, Corporate governance, CMA Management 74 (8), 10-13.
    • (2000) CMA Management , vol.74 , Issue.8 , pp. 10-13
    • McConomy, B.1    Bujaki, M.2
  • 49
    • 0348061075 scopus 로고    scopus 로고
    • Audit committee performance: An investigation of the consequences associated with audit committees
    • McMullen, D. A., 1996, Audit committee performance: an investigation of the consequences associated with audit committees, Auditing: A Journal of Practice and Theory 15 (1), 87-103.
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , Issue.1 , pp. 87-103
    • McMullen, D.A.1
  • 51
    • 0010093685 scopus 로고
    • Resolving problems in ethics and management
    • McNamee, D., 1992, Resolving problems in ethics and management, Managerial Auditing Journal 7 (2), 3-11.
    • (1992) Managerial Auditing Journal , vol.7 , Issue.2 , pp. 3-11
    • McNamee, D.1
  • 53
    • 0002420377 scopus 로고    scopus 로고
    • Introduction to the report and recommendations of the Blue Ribbon Committee on improving the effectiveness of audit committees
    • Millstein, I. M., 1999, Introduction to the report and recommendations of the Blue Ribbon Committee on improving the effectiveness of audit committees, Business Lawyer 54 (3), 1057-1066.
    • (1999) Business Lawyer , vol.54 , Issue.3 , pp. 1057-1066
    • Millstein, I.M.1
  • 55
    • 75949101300 scopus 로고    scopus 로고
    • Disclosure of audit committees by listed companies in Singapore
    • December
    • Ng, B. P. T., 1997, Disclosure of audit committees by listed companies in Singapore, SES Journal (December), 36-41.
    • (1997) SES Journal , pp. 36-41
    • Ng, B.P.T.1
  • 56
    • 0002964344 scopus 로고
    • Conformance to GAAS reporting standards in municipal audits and the economics of auditing: The effects of audit firm size, CPA examination performance, and competition
    • O'Keefe, T. B. and P. J. Westort, 1992, Conformance to GAAS reporting standards in municipal audits and the economics of auditing: the effects of audit firm size, CPA examination performance, and competition, Research in Accounting Regulation 6, 39-77.
    • (1992) Research in Accounting Regulation , vol.6 , pp. 39-77
    • O'Keefe, T.B.1    Westort, P.J.2
  • 57
    • 0040521092 scopus 로고
    • Auditor performance of MAS: A study of its effects on decision and perceptions
    • Pany, K. and P. M. J. Reckers, 1988, Auditor performance of MAS: a study of its effects on decision and perceptions, Accounting Horizons 2 (2), 31-38.
    • (1988) Accounting Horizons , vol.2 , Issue.2 , pp. 31-38
    • Pany, K.1    Reckers, P.M.J.2
  • 58
    • 1842557993 scopus 로고
    • Prepare to make a moral judgment
    • Pickard, J., 1995, Prepare to make a moral judgment, People Management 1 (9), 22-25.
    • (1995) People Management , vol.1 , Issue.9 , pp. 22-25
    • Pickard, J.1
  • 59
    • 75949119854 scopus 로고    scopus 로고
    • What factors drive low accounting quality? an analysis of firms subject to adverse rulings by the Financial Reporting Review Panel
    • Paper presented at the, Exeter
    • Peasnell, K. V., P. F. Pope and S. Young, 2000, What factors drive low accounting quality? an analysis of firms subject to adverse rulings by the Financial Reporting Review Panel, Paper presented at the British Accounting Association Annual Conference 2000, Exeter.
    • (2000) British Accounting Association Annual Conference 2000
    • Peasnell, K.V.1    Pope, P.F.2    Young, S.3
  • 60
    • 75949127097 scopus 로고    scopus 로고
    • Rebuilding public confidence in auditors and organizational controls
    • Rabinowitz, A. M., 1996, Rebuilding public confidence in auditors and organizational controls, CPA Journal 66 (1), 30-34.
    • (1996) CPA Journal , vol.66 , Issue.1 , pp. 30-34
    • Rabinowitz, A.M.1
  • 61
    • 0009279408 scopus 로고    scopus 로고
    • 5th Edition South-Western College Publishing, Cincinnati, Ohio
    • Ricchiute, D. N., 1998, Auditing and assurance services, 5th Edition (South-Western College Publishing, Cincinnati, Ohio).
    • (1998) Auditing and assurance services
    • Ricchiute, D.N.1
  • 63
    • 75949085790 scopus 로고    scopus 로고
    • SES, 1996a, Listing manual (Stock Exchange of Singapore, Singapore).
    • SES, 1996a, Listing manual (Stock Exchange of Singapore, Singapore).
  • 65
    • 75949114397 scopus 로고    scopus 로고
    • SES, 1998, Listing manual (Stock Exchange of Singapore, Singapore).
    • SES, 1998, Listing manual (Stock Exchange of Singapore, Singapore).
  • 66
    • 75949090626 scopus 로고    scopus 로고
    • Singapore Exchange Limited, Singapore
    • SGX-ST, 2000, Listing manual (Singapore Exchange Limited, Singapore).
    • (2000) Listing manual
    • ST, S.1
  • 67
    • 84977306697 scopus 로고
    • Disclosure of audit committees by public companies in Australia 1988-1990, Australian
    • Simnett, R., W. Green and P. Roebuck, 1993, Disclosure of audit committees by public companies in Australia 1988-1990, Australian Accounting Review 3 (1), 43-50.
    • (1993) Accounting Review , vol.3 , Issue.1 , pp. 43-50
    • Simnett, R.1    Green, W.2    Roebuck, P.3
  • 68
    • 0011676351 scopus 로고
    • Good behavior and the bottom line
    • Stoffman, M., 1991, Good behavior and the bottom line, Canadian Business 64 (5), 28-32.
    • (1991) Canadian Business , vol.64 , Issue.5 , pp. 28-32
    • Stoffman, M.1
  • 69
    • 0038897445 scopus 로고    scopus 로고
    • Swanger, S. L. and E. G. Chewning, Jr., 2001, The effect of internal audit outsourcing on financial analysts' perceptions of external auditor independence, Auditing: A Journal of Practice & Theory 20 (2), 115-129.
    • Swanger, S. L. and E. G. Chewning, Jr., 2001, The effect of internal audit outsourcing on financial analysts' perceptions of external auditor independence, Auditing: A Journal of Practice & Theory 20 (2), 115-129.
  • 70
    • 0347261426 scopus 로고    scopus 로고
    • Principles build profits
    • Verschoor, C. C., 1997, Principles build profits, Management Accounting 79 (4), 42-46.
    • (1997) Management Accounting , vol.79 , Issue.4 , pp. 42-46
    • Verschoor, C.C.1
  • 71
    • 0032188001 scopus 로고    scopus 로고
    • A Study of the link between a corporation's financial performance and its commitment of ethics
    • Verschoor, C. C., 1998, A Study of the link between a corporation's financial performance and its commitment of ethics, Journal of Business Ethics 17 (13), 1509-1516.
    • (1998) Journal of Business Ethics , vol.17 , Issue.13 , pp. 1509-1516
    • Verschoor, C.C.1
  • 72
    • 84948190746 scopus 로고
    • Audit committees and corporate control
    • Vinten, G. and C. Lee, 1993, Audit committees and corporate control, Managerial Auditing Journal 8 (3), 11-24.
    • (1993) Managerial Auditing Journal , vol.8 , Issue.3 , pp. 11-24
    • Vinten, G.1    Lee, C.2
  • 73
    • 75949098181 scopus 로고    scopus 로고
    • Wallace. W. A., 1980, The economic role of the audit in free and regulated markets (Touche Ross and Co, New York).
    • Wallace. W. A., 1980, The economic role of the audit in free and regulated markets (Touche Ross and Co, New York).
  • 74
    • 0002609453 scopus 로고    scopus 로고
    • The future of accounting, part III: Reliability and auditor independence
    • Wallman, S. M. H., 1996, The future of accounting, part III: reliability and auditor independence, Accounting Horizons 10 (4), 76-97.
    • (1996) Accounting Horizons , vol.10 , Issue.4 , pp. 76-97
    • Wallman, S.M.H.1
  • 75
  • 76
    • 0011144242 scopus 로고
    • Working Group on Corporate Practices and Conduct (chaired by Henry Bosch, 2nd Edition Information Australia, Melbourne
    • Working Group on Corporate Practices and Conduct (chaired by Henry Bosch), 1993, Corporate practices and conduct, 2nd Edition (Information Australia, Melbourne).
    • (1993) Corporate practices and conduct


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.