메뉴 건너뛰기




Volumn 15, Issue 6, 2007, Pages 1394-1412

The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context

Author keywords

Audit committee; Audit committee effectiveness; Audit quality; Corporate governance; Qualified audit reports

Indexed keywords


EID: 37149044146     PISSN: 09648410     EISSN: 14678683     Source Type: Journal    
DOI: 10.1111/j.1467-8683.2007.00653.x     Document Type: Article
Times cited : (131)

References (91)
  • 1
    • 37149045453 scopus 로고
    • AICPA (American Institute of Certified Public Accountants. The Cohen Commission).
    • AICPA (American Institute of Certified Public Accountants 1978) The Commission on Auditors' Responsibilities: Reports, Conclusions and Recommendations (The Cohen Commission).
    • (1978)
  • 2
    • 33747346289 scopus 로고    scopus 로고
    • The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical findings
    • Al-Mudhaki, J. Joshi, P. L. (2004) The Role and Functions of Audit Committees in the Indian Corporate Governance: empirical findings, International Journal of Auditing, 8, 33 47.
    • (2004) International Journal of Auditing , vol.8 , pp. 33-47
    • Al-Mudhaki, J.1    Joshi, P.L.2
  • 3
    • 8744269650 scopus 로고    scopus 로고
    • Auditor Opinion Shopping and the Audit Committee: An analysis of suspicious auditor switches
    • Archambeault, D. Dezoort, F. T. (2001) Auditor Opinion Shopping and the Audit Committee: an analysis of suspicious auditor switches, International Journal of Auditing, 5 (1 33 52.
    • (2001) International Journal of Auditing , vol.5 , Issue.1 , pp. 33-52
    • Archambeault, D.1    Dezoort, F.T.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, Accounting Review, 71 (4 443 465.
    • (1996) 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
    • December
    • Beasley, M. S., Carcello, J. V., Hermanson, D. R. Lapides, P. D. (2000) Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms, Accounting Horizons, 14 (4 December, 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
  • 9
    • 37149017838 scopus 로고    scopus 로고
    • BRC (Blue Ribbon Commitee on Improving the effectiveness of corporate audit committees) (. New York, NY.
    • BRC (Blue Ribbon Commitee on Improving the effectiveness of corporate audit committees) (1999) Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees, New York, NY.
    • (1999)
  • 10
    • 84858485947 scopus 로고    scopus 로고
    • CA (Comisión Aldama) (. Comisión Aldama, Madrid.
    • CA (Comisión Aldama) (2003) Informe de la Comisión Especial para el Fomento de la Transparencia y Seguridad en los Mercados y en las Sociedades Cotizadas, Comisión Aldama, Madrid.
    • (2003)
  • 11
    • 27744526073 scopus 로고
    • Holding Audit Committees Accountable
    • Campbell, N. (1990) Holding Audit Committees Accountable, Canadian Business Law Journal, 16 (2 134 159.
    • (1990) Canadian Business Law Journal , vol.16 , Issue.2 , pp. 134-159
    • Campbell, N.1
  • 12
    • 0034348046 scopus 로고    scopus 로고
    • Audit committee composition and auditor reporting
    • Carcello, J. Neal, T. (2000) Audit committee composition and auditor reporting, Accounting Review, 75 (4 453 467.
    • (2000) Accounting Review , vol.75 , Issue.4 , pp. 453-467
    • Carcello, J.1    Neal, T.2
  • 13
    • 0037289529 scopus 로고    scopus 로고
    • Audit Committee Characteristics and Auditor Dismissals Following New Going Concern Reports
    • Carcello, J. Neal, T. (2003) Audit Committee Characteristics and Auditor Dismissals Following New Going Concern Reports, Accounting Review, 78 (1 95 117.
    • (2003) Accounting Review , vol.78 , Issue.1 , pp. 95-117
    • Carcello, J.1    Neal, T.2
  • 16
    • 1142265592 scopus 로고    scopus 로고
    • CEECECAS (Comité Especial para el Estudio de un Código Etico de los Consejos de Administración de las Sociedades) (. Comité Olivencia, CEECECAS, Madrid.
    • CEECECAS (Comité Especial para el Estudio de un Código Etico de los Consejos de Administración de las Sociedades) (1998) El Gobierno de las Sociedades Cotizadas, Comité Olivencia, CEECECAS, Madrid.
    • (1998) El Gobierno de Las Sociedades Cotizadas
  • 17
    • 0003734503 scopus 로고
    • CFACG (Committee on the Financial Aspects of Corporate Governance) (. Cadbury Committee, CFACG. London: Gee.
    • CFACG (Committee on the Financial Aspects of Corporate Governance) (1992) Report of the Committee on the Financial Aspects of Corporate Governance. Cadbury Committee, CFACG. London : Gee.
    • (1992) Report of the Committee on the Financial Aspects of Corporate Governance.
  • 18
    • 0003060696 scopus 로고
    • Default on Debt Obligations and the Issuance of Going-concern Opinions, Auditing
    • : Fall
    • Chen, K. C. Church, B. K. (1992) Default on Debt Obligations and the Issuance of Going-concern Opinions, Auditing : A Journal of Practice and Theory, 11, Fall, 30 49.
    • (1992) A Journal of Practice and Theory , vol.11 , pp. 30-49
    • Chen, K.C.1    Church, B.K.2
  • 19
    • 27744505753 scopus 로고    scopus 로고
    • Convergence in European Corporate Governance: The audit committee concept
    • Collier, P. Zaman, M. (2005) Convergence in European Corporate Governance: The audit committee concept, Corporate Governance: An International Review, 13 (6 753 768.
    • (2005) Corporate Governance: An International Review , vol.13 , Issue.6 , pp. 753-768
    • Collier, P.1    Zaman, M.2
  • 20
    • 0011695836 scopus 로고
    • Auditor Tenure, Fixed Fee Contracts, and the Supply of Substandard Single Audits
    • Copley, P. A. Doucet, M. S. (1993) Auditor Tenure, Fixed Fee Contracts, and the Supply of Substandard Single Audits, Public Budgeting & Finance, 13 (3 23 35.
    • (1993) Public Budgeting & Finance , vol.13 , Issue.3 , pp. 23-35
    • Copley, P.A.1    Doucet, M.S.2
  • 26
    • 0000316503 scopus 로고
    • Incidence and Circumstances of Accounting Errors
    • July
    • DeFond, M. L. Jiambalvo, J. (1991) Incidence and Circumstances of Accounting Errors, The Accounting Review, 66, July, 643 655.
    • (1991) The Accounting Review , vol.66 , pp. 643-655
    • Defond, M.L.1    Jiambalvo, J.2
  • 27
    • 0001542955 scopus 로고
    • Determinants of Audit Quality in the Public Sector
    • Deis, D. R. Giroux, G. A. (1992) Determinants of Audit Quality in the Public Sector, The Accounting Review, 67 (3 462 479.
    • (1992) The Accounting Review , vol.67 , Issue.3 , pp. 462-479
    • Deis, D.R.1    Giroux, G.A.2
  • 28
    • 0031609646 scopus 로고    scopus 로고
    • An Analysis of Experience Effects on Audit Committee Members' Oversight Judgments
    • DeZoort, F. (1998) An Analysis of Experience Effects on Audit Committee Members' Oversight Judgments, Accounting, Organizations and Society, 23 (1 1 21.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.1 , pp. 1-21
    • Dezoort, F.1
  • 29
    • 0002509047 scopus 로고    scopus 로고
    • The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments
    • DeZoort, F. Salterio, S. (2001) The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments, Auditing: Journal of Practice and Theory, 20 (2 31 47.
    • (2001) Auditing: Journal of Practice and Theory , vol.20 , Issue.2 , pp. 31-47
    • Dezoort, F.1    Salterio, S.2
  • 30
    • 84858491038 scopus 로고    scopus 로고
    • Estructura accionarial y creación de valor. Análisis empírico del comportamiento supervisor y de los beneficios privados de los inversores
    • Díaz Díaz, B. García Olalla, M. (2003) Estructura accionarial y creación de valor. Análisis empírico del comportamiento supervisor y de los beneficios privados de los inversores, Economía Industrial, 352, 145 162.
    • (2003) Economía Industrial , vol.352 , pp. 145-162
    • Díaz Díaz, B.1    Olalla G.ía, M.2
  • 33
    • 34547435607 scopus 로고    scopus 로고
    • Ownership Structure and Firm Performance: Some empirical evidence from Spain
    • Gálvez Górriz, C. Salas Fumás, V. (1996) Ownership Structure and Firm Performance: some empirical evidence from Spain, Managerial and Decision Economics, 18, 575 586.
    • (1996) Managerial and Decision Economics , vol.18 , pp. 575-586
    • Gálvez Górriz, C.1    Fumás, S.V.2
  • 36
    • 27944482292 scopus 로고    scopus 로고
    • The Relationship between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand
    • Goodwin, J. (2003) The Relationship Between the Audit Committee and the Internal Audit Function: evidence from Australia and New Zealand, International Journal of Auditing, 7, 263 278.
    • (2003) International Journal of Auditing , vol.7 , pp. 263-278
    • Goodwin, J.1
  • 42
    • 37149020590 scopus 로고
    • ICAC (Instituto de Contabilidad y Auditoría de Cuentas) (. Madrid: ICAC.
    • ICAC (Instituto de Contabilidad y Auditoría de Cuentas) (1991) Normas Técnicas de Auditoría. Madrid : ICAC.
    • (1991) Normas Técnicas de Auditoría.
  • 43
    • 84993848601 scopus 로고
    • Modern Industrial Revolution, Exit and the Failure of Internal Control System
    • Jensen, M. (1993) Modern Industrial Revolution, Exit and the Failure of Internal Control System, Journal of Finance, 48, 831 880.
    • (1993) Journal of Finance , vol.48 , pp. 831-880
    • Jensen, M.1
  • 44
    • 44649197264 scopus 로고
    • Theory of the Firm: Managerial behavior, agency costs and ownershiup structure
    • Jensen, M. Meckling, W. (1976) Theory of the Firm: managerial behavior, agency costs and ownershiup structure, Journal of Financial Economics, 3, 305 360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.1    Meckling, W.2
  • 45
    • 0000654960 scopus 로고    scopus 로고
    • Corporate Governance and Board Effectiveness
    • John, K. Senbet, L. W. (1998) Corporate Governance and Board Effectiveness, Journal of Banking & Finance, 22, 371 403.
    • (1998) Journal of Banking & Finance , vol.22 , pp. 371-403
    • John, K.1    Senbet, L.W.2
  • 46
    • 0001130582 scopus 로고
    • Corporate Board Structure and Performance: Variations in the Incidence of Shareholders Suits
    • Jones, T. M. (1986) Corporate Board Structure and Performance: Variations in the Incidence of Shareholders Suits, Research in Corporate Social Performance and Policy, 8, 345 359.
    • (1986) Research in Corporate Social Performance and Policy , vol.8 , pp. 345-359
    • Jones, T.M.1
  • 47
    • 0001877790 scopus 로고
    • Audit Committee Effectiveness: An empirical investigation of the contribution of power
    • Kalbers, L. Fogarty, T. (1993) Audit Committee Effectiveness: an empirical investigation of the contribution of power, Auditing: a Journal of Practice and Theory, 12 (1 4 49.
    • (1993) Auditing: A Journal of Practice and Theory , vol.12 , Issue.1 , pp. 4-49
    • Kalbers, L.1    Fogarty, T.2
  • 48
    • 0006178745 scopus 로고    scopus 로고
    • Firm performance and board committee structure
    • April
    • Klein, A. (1998) Firm performance and board committee structure, Journal of Law and Economics, April, 135 167.
    • (1998) Journal of Law and Economics , pp. 135-167
    • Klein, A.1
  • 49
    • 0000802348 scopus 로고
    • An Empirical Study of Audit Committee Support for Auditors Involved in Technical Disputes with Client Management
    • Knapp, M. (1987) An Empirical Study of Audit Committee Support for Auditors Involved in Technical Disputes with Client Management, Accounting Review, 57 (4 578 588.
    • (1987) Accounting Review , vol.57 , Issue.4 , pp. 578-588
    • Knapp, M.1
  • 51
    • 84858504279 scopus 로고    scopus 로고
    • KPMG's Audit Committee Institute (., Audit Committee Quarterly
    • KPMG's Audit Committee Institute (2001) Corporate Governance in Europe, Audit Committee Quarterly, http://www.kpmg.com/aci/international_europe.htm.
    • (2001) Corporate Governance in Europe
  • 52
    • 1542786597 scopus 로고
    • Auditor Changes by Audit Committees and Outside Directors
    • Fall
    • Kunitake, W. (1983) Auditor Changes by Audit Committees and Outside Directors, Akron Business & Economic Review, Fall, 48 52.
    • (1983) Akron Business & Economic Review , pp. 48-52
    • Kunitake, W.1
  • 55
    • 37149039662 scopus 로고    scopus 로고
    • Law 44/2002, de Medidas de Reforma del Sistema Financiera, BOE de 23 de noviembre.
    • Law 44/2002, de 22 de noviembre, de Medidas de Reforma del Sistema Financiera, BOE de 23 de noviembre.
    • De 22 de Noviembre
  • 57
    • 77951576555 scopus 로고    scopus 로고
    • Audit Quality and Auditor Size: An evaluation of reputation and deep pockets hypotheses
    • Lenox, C. S. (1999) Audit Quality and Auditor Size: An evaluation of reputation and deep pockets hypotheses, Journal of Business, Finance & Accounting, 26 (7) & (8 779 805.
    • (1999) Journal of Business, Finance & Accounting , vol.26 , Issue.78 , pp. 779-805
    • Lenox, C.S.1
  • 58
    • 21144476214 scopus 로고
    • A Modest Proposal for Improved Corporate Governance
    • Lipton, M. Lorsch, J. (1992) A Modest Proposal for Improved Corporate Governance, Business Lawyer, 48, 59 77.
    • (1992) Business Lawyer , vol.48 , pp. 59-77
    • Lipton, M.1    Lorsch, J.2
  • 59
    • 0002935284 scopus 로고
    • Towards an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies
    • Supplement
    • McKeown, J. C., Mutchler, J. F. Hopwood, W. (1991) Towards an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies, Auditing: A Journal of Practice and Theory, 10, Supplement, 1 13.
    • (1991) Auditing: A Journal of Practice and Theory , vol.10 , pp. 1-13
    • McKeown, J.C.1    Mutchler, J.F.2    Hopwood, W.3
  • 60
    • 0348061075 scopus 로고    scopus 로고
    • Audit Committee Performance: An Investigation of the Consequences Associated with Audit Committees
    • Spring
    • 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 Spring, 87 103.
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , Issue.1 , pp. 87-103
    • McMullen, D.A.1
  • 63
    • 0031502209 scopus 로고    scopus 로고
    • The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies
    • Autumn
    • Mutchler, J. F., Hopwood, W. McKeown, J. C. (1997) The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies, Journal of Accounting Research, 35 (Autumn 295 310.
    • (1997) Journal of Accounting Research , vol.35 , pp. 295-310
    • Mutchler, J.F.1    Hopwood, W.2    McKeown, J.C.3
  • 64
    • 0012467398 scopus 로고    scopus 로고
    • NACD (National Association of Corporate Directors) (. Washington, DC: The National Association of Corporate Directors and the Center for Board Leadership.
    • NACD (National Association of Corporate Directors) (2000) Report of the NACD Blue Ribbon Commission on Audit Committees: a Practical Guide. Washington, DC : The National Association of Corporate Directors and the Center for Board Leadership.
    • (2000) Report of the NACD Blue Ribbon Commission on Audit Committees: A Practical Guide.
  • 65
    • 37149017837 scopus 로고
    • NCFFR (National Commission on Fraudulent Financial Reporting) (. Treadway Commission, NCFFR, October.
    • NCFFR (National Commission on Fraudulent Financial Reporting) (1987) Report of the National Commission on Fraudulent Financial Reporting, Treadway Commission, NCFFR, October.
    • (1987)
  • 68
    • 37149040874 scopus 로고
    • sponsored by the Institute of Internal Auditors Research Foundation.
    • Price Waterhouse (1993) Improving Audit Committee Performance: What Works Best, sponsored by the Institute of Internal Auditors Research Foundation.
    • (1993)
    • Waterhouse, P.1
  • 69
    • 37149039660 scopus 로고    scopus 로고
    • PriceWaterhouseCoopers (. PriceWaterhouseCoopers, May
    • PriceWaterhouseCoopers (1999) Audit Committees: Good Practices for Meeting Market Expectations, PriceWaterhouseCoopers, May, 7 9.
    • (1999) , pp. 7-9
  • 72
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? the influence of large clients on office-level auditor reporting decisions
    • Reynolds, J. K. Francis, J. R. (2001) Does size matter? The influence of large clients on office-level auditor reporting decisions, Journal of Accounting and Economics, 30, 375 400.
    • (2001) Journal of Accounting and Economics , vol.30 , pp. 375-400
    • Reynolds, J.K.1    Francis, J.R.2
  • 74
    • 34548581295 scopus 로고    scopus 로고
    • Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: Análisis de las medidas de retención y rotación obligatoria de los auditores
    • Ruiz Barbadillo, E., Gómez Aguilar, N. Carrera Pena, N. (2006) Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de los auditores, Investigaciones Económicas, 30 (2 283 316.
    • (2006) Investigaciones Económicas , vol.30 , Issue.2 , pp. 283-316
    • Ruiz Barbadillo, E.1    Gómez Aguilar, N.2    Pena, C.N.3
  • 75
    • 84896274031 scopus 로고    scopus 로고
    • La influencia del gobierno corporativo en la rentabilidad de las empresas españolas
    • Sánchez Ballesta, J. P. García-Meca, E. (2005a) La influencia del gobierno corporativo en la rentabilidad de las empresas españolas, Boletín de Estudios Económicos, 59 (182 305 322.
    • (2005) Boletín de Estudios Económicos , vol.59 , Issue.182 , pp. 305-322
    • Sánchez Ballesta, J.P.1    García-Meca, E.2
  • 76
    • 24344449097 scopus 로고    scopus 로고
    • Audit qualifications and corporate governance in Spanish listed firms
    • Sánchez Ballesta, J. P. García-Meca, E. (2005b) Audit qualifications and corporate governance in Spanish listed firms, Managerial Auditing Journal, 20 (7 725 738.
    • (2005) Managerial Auditing Journal , vol.20 , Issue.7 , pp. 725-738
    • Sánchez Ballesta, J.P.1    García-Meca, E.2
  • 78
    • 0001026456 scopus 로고    scopus 로고
    • A Survey of Corporate Governance
    • Shleifer, A. Vishny, R. (1997) A Survey of Corporate Governance, The Journal of Finance, 52 (2 737 783.
    • (1997) The Journal of Finance , vol.52 , Issue.2 , pp. 737-783
    • Shleifer, A.1    Vishny, R.2
  • 79
    • 0011519033 scopus 로고
    • Perceptions of Audit Independence: A conceptual model
    • Shockley, R. A. (1982) Perceptions of Audit Independence: A conceptual model, Journal of Accounting, Auditing & Finance, 5, 126 143.
    • (1982) Journal of Accounting, Auditing & Finance , vol.5 , pp. 126-143
    • Shockley, R.A.1
  • 80
    • 84993901807 scopus 로고
    • Ownership, Control, Financial Structure and the Performance of the Firm
    • Short, H. (1994) Ownership, Control, Financial Structure and the Performance of the Firm, Journal of Economic Surveys, 8 (3 203 249.
    • (1994) Journal of Economic Surveys , vol.8 , Issue.3 , pp. 203-249
    • Short, H.1
  • 81
    • 0002429142 scopus 로고
    • Auditing the Audit Committee: An Educational Opportunity for Auditors
    • Sommer, A. A. Jr. (1991) Auditing the Audit Committee: An Educational Opportunity for Auditors, Accounting Horizons, 5 (2 91.
    • (1991) Accounting Horizons , vol.5 , Issue.2 , pp. 91
    • Sommer Jr., A.A.1
  • 82
    • 29444452363 scopus 로고    scopus 로고
    • Benchmarking audit committee effectiveness in financial reporting
    • Song, J. Windram, B. (2004) Benchmarking audit committee effectiveness in financial reporting, International Journal of Auditing, 8 (3 195 205.
    • (2004) International Journal of Auditing , vol.8 , Issue.3 , pp. 195-205
    • Song, J.1    Windram, B.2
  • 83
    • 0000108948 scopus 로고
    • Perceived Auditor Quality and the Earnings Response Coefficient
    • Teoh, S. H. Wong, T. J. (1993) Perceived Auditor Quality and the Earnings Response Coefficient, The Accounting Review, 68 (2 346 366.
    • (1993) The Accounting Review , vol.68 , Issue.2 , pp. 346-366
    • Teoh, S.H.1    Wong, T.J.2
  • 84
    • 10044287494 scopus 로고    scopus 로고
    • The Corporate Governance Effects of Audit Committees
    • Turley, S. Zaman, M. (2004) The Corporate Governance Effects of Audit Committees, Journal of Management and Governance, 8, 305 332.
    • (2004) Journal of Management and Governance , vol.8 , pp. 305-332
    • Turley, S.1    Zaman, M.2
  • 85
    • 0005958627 scopus 로고    scopus 로고
    • Characteristics of Firms that Include an Audit Committee in their Annual Report
    • Turpin, R. A. DeZoort, F. T. (1998) Characteristics of Firms that Include an Audit Committee in their Annual Report, International Journal of Auditing, 2 (1 35 48.
    • (1998) International Journal of Auditing , vol.2 , Issue.1 , pp. 35-48
    • Turpin, R.A.1    Dezoort, F.T.2
  • 86
    • 0002466284 scopus 로고
    • A Note on Audit Committee Independence: Evidence from the NYSE on Grey Area Directors
    • Vicknair, D., Hickman, K. Carnes, K. C. (1993) A Note on Audit Committee Independence: Evidence from the NYSE on Grey Area Directors, Accounting Horizons, 7 (1 55.
    • (1993) Accounting Horizons , vol.7 , Issue.1 , pp. 55
    • Vicknair, D.1    Hickman, K.2    Carnes, K.C.3
  • 87
    • 1542786553 scopus 로고
    • Giving the Watchdogs Fangs
    • November
    • Wechsler, D. (1989) Giving the Watchdogs Fangs, Forbes, 13, November, 103 133.
    • (1989) Forbes , vol.13 , pp. 103-133
    • Wechsler, D.1
  • 88
    • 34748819128 scopus 로고    scopus 로고
    • Voluntary audit committee formation and practices among Belgian listed companies
    • Willekens, M., Bauwhede, H. V. Gaeremynch, A. (2004) Voluntary audit committee formation and practices among Belgian listed companies, International Journal of Auditing, 8 (3 207 222.
    • (2004) International Journal of Auditing , vol.8 , Issue.3 , pp. 207-222
    • Willekens, M.1    Bauwhede, H.V.2    Gaeremynch, A.3
  • 90
    • 84931058022 scopus 로고
    • Are Audit Committee Red Herrings
    • Wolnizer, P. (1995) Are Audit Committee Red Herrings, Abacus, 31 (1 45 66.
    • (1995) Abacus , vol.31 , Issue.1 , pp. 45-66
    • Wolnizer, P.1
  • 91
    • 0030078208 scopus 로고    scopus 로고
    • Higher Market Valuation of Companies with a Small Board of Directors
    • Maria Consuelo Pucheta-Martinez, PhD, is lecturer in Accountancy at the University Jaume I of Castellón. Her research has been devoted to the economic consequences of the audit reports and audit committee and is currently involved in projects on audit and non-audit fees. Cristina de Fuentes, PhD, is lecturer in Accountancy at the University of Valencia. Her main research interests are related to audit market structure, audit regulation and audit and non-audit fees as well.
    • Yermack, D. (1996) Higher Market Valuation of Companies with a Small Board of Directors, Journal of Financial Economics, 40, 185 213.
    • (1996) Journal of Financial Economics , vol.40 , pp. 185-213
    • Yermack, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.