메뉴 건너뛰기




Volumn 49, Issue 2, 2009, Pages 267-290

Audit committees and earnings quality

Author keywords

Audit committees; Corporate governance; Earnings management; Earnings quality

Indexed keywords


EID: 65649126053     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2008.00290.x     Document Type: Article
Times cited : (202)

References (39)
  • 1
    • 0013301693 scopus 로고    scopus 로고
    • The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience
    • Australian Accounting Research Foundation, Institute of Internal Auditors Australia and Australian Institute of Company Directors, 2001, Best Practice Guide: Audit Committees (Australian Accounting Research Foundation, Melbourne, Vic S. Salterio, 2001, The relationship between board characteristics and voluntary improvements in audit committee composition and experience, Contemporary Accounting Research 18, 529 570. (Pubitemid 33684489)
    • (2001) Contemporary Accounting Research , vol.18 , Issue.4 , pp. 539-570
    • Beasley, M.S.1    Salterio, S.E.2
  • 2
    • 0005991397 scopus 로고    scopus 로고
    • Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms
    • Beasley, M., J. Carcello, D. Hermanson P. Lapides, 2000, Fraudulent financial reporting: consideration of industry traits and corporate governance mechanisms, Accounting Horizons 14, 441 454.
    • (2000) Accounting Horizons , vol.14 , pp. 441-454
    • Beasley, M.1    Carcello, J.2    Hermanson, D.3    Lapides, P.4
  • 3
    • 8744264917 scopus 로고    scopus 로고
    • The effect of audit committee expertise, independence, and activity on aggressive earnings management
    • Bedard, J., S. Chtourou L. Courteau, 2004, The effect of audit committee expertise, independence and activity on aggressive earnings management, Auditing: A Journal of Practice and Theory 23, 13 35. (Pubitemid 39519299)
    • (2004) Auditing , vol.23 , Issue.2 , pp. 13-35
    • Bedard, J.1    Chtourou, S.M.2    Courteau, L.3
  • 4
    • 0030215161 scopus 로고    scopus 로고
    • What motivates managers' choice of discretionary accruals?
    • PII S0165410196004314
    • Bernard, V. D. Skinner, 1996, What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics 22, 313 325. (Pubitemid 126164497)
    • (1996) Journal of Accounting and Economics , vol.22 , Issue.1-3 , pp. 313-325
    • Bernard, V.L.1    Skinner, D.J.2
  • 5
    • 0002420377 scopus 로고    scopus 로고
    • Report and recommendations of the blue ribbon committee on improving the effectiveness of corporate audit committees
    • Blue Ribbon Committee.
    • Blue Ribbon Committee, 1999, Report and recommendations of the blue ribbon committee on improving the effectiveness of corporate audit committees, Business Lawyer 54, 1067 1095.
    • (1999) Business Lawyer , vol.54 , pp. 1067-1095
  • 7
    • 27944436195 scopus 로고    scopus 로고
    • Internal governance structures and earnings management
    • DOI 10.1111/j.1467-629x.2004.00132.x
    • Davidson, R., J. Goodwin-Stewart P. Kent, 2005, Internal governance structures and earnings management, Accounting and Finance 45, 241 268. (Pubitemid 41664145)
    • (2005) Accounting and Finance , vol.45 , Issue.2 , pp. 241-267
    • Davidson, R.1    Goodwin-Stewart, J.2    Kent, P.3
  • 8
    • 3343019078 scopus 로고    scopus 로고
    • Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise
    • DOI 10.1016/j.jaccpubpol.2004.06.001, PII S0278425404000353
    • Davidson, W., B. Xie W. Xu, 2004, Market reaction to voluntary announcements of audit committee appointments: the effect of financial expertise, Journal of Accounting and Public Policy 23, 279 293. (Pubitemid 38994078)
    • (2004) Journal of Accounting and Public Policy , vol.23 , Issue.4 , pp. 279-293
    • Davidson III, W.N.1    Xie, B.2    Xu, W.3
  • 9
    • 0036997124 scopus 로고    scopus 로고
    • The quality of accruals and earnings: The role of accrual estimation errors
    • Dechow, P. I. Dichev, 2002, The quality of accruals and earnings: the role of accrual estimation errors, Accounting Review 77, 35 59. (Pubitemid 36208803)
    • (2002) Accounting Review , vol.77 , Issue.SUPPL. , pp. 35-59
    • Dechow, P.M.1    Dichev, I.D.2
  • 11
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
    • Dechow, P., R. Sloan A. Sweeney, 1996, Causes and consequences of earnings manipulations: an analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research 13, 1 36. (Pubitemid 126489395)
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 12
    • 18144423169 scopus 로고    scopus 로고
    • Does the market value financial expertise on audit committees of boards of directors?
    • DOI 10.1111/j.1475-679x.2005.00166.x
    • DeFond, M., R. Hann X. Xu, 2005, Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 53, 153 193. (Pubitemid 40622402)
    • (2005) Journal of Accounting Research , vol.43 , Issue.2 , pp. 153-204
    • Defond, M.L.1    Hann, R.N.2    Xuesong, H.U.3    Engel, E.4
  • 14
    • 18144423169 scopus 로고    scopus 로고
    • Does the market value financial expertise on audit committees of boards of directors?
    • DOI 10.1111/j.1475-679x.2005.00166.x
    • Engel, E., 2005, Discussion of 'Does the market value financial expertise on audit committees of boards of directors?' Journal of Accounting Research 43, 195 204. (Pubitemid 40622402)
    • (2005) Journal of Accounting Research , vol.43 , Issue.2 , pp. 153-204
    • Defond, M.L.1    Hann, R.N.2    Xuesong, H.U.3    Engel, E.4
  • 15
  • 16
    • 0002451619 scopus 로고    scopus 로고
    • A market-based evaluation of discretionary accrual models
    • Guay, W., S. Kothari R. Watts, 1996, A market-based evaluation of discretionary accrual models, Journal of Accounting Research 34, 83 105. (Pubitemid 126678804)
    • (1996) Journal of Accounting Research , vol.34 , Issue.SUPPL. , pp. 83-105
    • Guay, W.R.1    Kothari, S.P.2    Watts, R.L.3
  • 18
    • 0001574630 scopus 로고    scopus 로고
    • A review of earnings management literature and its implications for standard setting
    • Healy, P. J. Wahlen, 1999, A review of earnings management literature and its implications for standard setting, Accounting Horizons 13, 365 383.
    • (1999) Accounting Horizons , vol.13 , pp. 365-383
    • Healy, P.1    Wahlen, J.2
  • 19
    • 65649152296 scopus 로고    scopus 로고
    • The relationship between new audit committee establishment and earnings management
    • Jeon, K., J. Choi J. Park, 2004, The relationship between new audit committee establishment and earnings management, Korean Accounting Review 29, 143 178.
    • (2004) Korean Accounting Review , vol.29 , pp. 143-178
    • Jeon, K.1    Choi, J.2    Park, J.3
  • 20
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J., 1991, Earnings management during import relief investigations, Journal of Accounting Research 29, 193 228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.1
  • 21
    • 65649145675 scopus 로고    scopus 로고
    • paper presented at the Accounting and Finance Association of Australia and New Zealand Annual Conference; 6-8 July 2008, Sydney, NSW.
    • Kent, P., J. Routledge J. Stewart, 2008, Innate and discretionary accrual quality and corporate governance, paper presented at the Accounting and Finance Association of Australia and New Zealand Annual Conference; 6-8 July 2008, Sydney, NSW.
    • (2008) Innate and Discretionary Accrual Quality and Corporate Governance
    • Kent, P.1    Routledge, J.2    Stewart, J.3
  • 22
    • 0036331491 scopus 로고    scopus 로고
    • Audit committee, board of director characteristics and earnings management
    • Klein, A., 2002, Audit committee, board of director characteristics and earnings management, Journal of Accounting and Economics 33, 129 150.
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 129-150
    • Klein, A.1
  • 23
    • 4043103360 scopus 로고    scopus 로고
    • A Primer on Enron: Lessons From A Perfect Storm of Financial Reporting, Corporate Governance and Ethical Culture Failures
    • Klein, A., 2003, Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting, Accounting Horizons 17, 343 355. (Pubitemid 36872222)
    • (2003) CALIFORNIA WESTERN LAW REVIEW , vol.39 , Issue.2 , pp. 163-262
    • Jennings, M.M.1
  • 24
    • 34250200471 scopus 로고    scopus 로고
    • Accountability and value enhancement roles of corporate governance
    • Koh, P., S. Laplante Y. Tong, 2007, Accountability and value enhancement roles of corporate governance, Accounting and Finance 47, 305 333.
    • (2007) Accounting and Finance , vol.47 , pp. 305-333
    • Koh, P.1    Laplante, S.2    Tong, Y.3
  • 25
    • 12344316610 scopus 로고    scopus 로고
    • Performance matched discretionary accrual measures
    • DOI 10.1016/j.jacceco.2004.11.002, PII S0165410104000849
    • Kothari, S., A. Leone C. Wasley, 2005, Performance matched discretionary accrual measures, Journal of Accounting and Economics 39, 163 197. (Pubitemid 40251003)
    • (2005) Journal of Accounting and Economics , vol.39 , Issue.1 , pp. 163-197
    • Kothari, S.P.1    Leone, A.J.2    Wasley, C.E.3
  • 26
    • 2642550036 scopus 로고    scopus 로고
    • Fees paid to audit firms, accrual choices, and corporate governance
    • DOI 10.1111/j.1475-679X.2004.t01-1-00143.x
    • Larcker, D. S. Richardson, 2004, Fees paid to audit firms, accrual choices and corporate governance, Journal of Accounting Research 42, 625 658. (Pubitemid 38727260)
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 625-658
    • Larcker, D.F.1    Richardson, S.A.2
  • 27
    • 0348061075 scopus 로고    scopus 로고
    • Audit Committee Performance: An Investigation of the Consequences Associated with Audit Committees
    • McMullen, D., 1996, Audit committee performance: an investigation of the consequences associated with audit committees, Auditing: A Journal of Practice and Theory 15, 87 103. (Pubitemid 126434030)
    • (1996) Auditing , vol.15 , Issue.1
    • McMullen, D.A.1
  • 28
    • 0036990780 scopus 로고    scopus 로고
    • Discussion of the quality of accruals and earnings: The role of accrual estimation errors
    • McNichols, M., 2002, Discussion of 'The quality of accruals and earnings: the role of accrual estimation errors', Accounting Review 77, 61 69. (Pubitemid 36208804)
    • (2002) Accounting Review , vol.77 , Issue.SUPPL. , pp. 61-69
    • McNichols, M.F.1
  • 31
    • 0002878655 scopus 로고
    • Commentary on earnings management
    • Schipper, K., 1989, Commentary on earnings management, Accounting Horizons 36, 91 102.
    • (1989) Accounting Horizons , vol.36 , pp. 91-102
    • Schipper, K.1
  • 32
    • 65649142126 scopus 로고    scopus 로고
    • Securities Industry Research Centre of Asia-Pacific Ltd. [Cited 4 August 2006.] Available. ).
    • Securities Industry Research Centre of Asia-Pacific Ltd, 2004, Aspect Financial Database. [Cited 4 August 2006.] Available: http://www.sirca.org.au/ uni/services/Data/accounting/aspect-financial.html).
    • (2004)
  • 33
    • 34547740534 scopus 로고    scopus 로고
    • The differential effects of auditors' non-audit and audit fees on accrual quality
    • Srinidhi, B. F. Gul, 2007, The differential effects of auditors' non-audit and audit fees on accrual quality, Contemporary Accounting Research 24, 595 629.
    • (2007) Contemporary Accounting Research , vol.24 , pp. 595-629
    • Srinidhi, B.1    Gul, F.2
  • 34
    • 29844434592 scopus 로고    scopus 로고
    • Audit committees, boards and the quality of reported earnings
    • Vafeas, N., 2005, Audit committees, boards and the quality of reported earnings, Contemporary Accounting Research 22, 1093 1122.
    • (2005) Contemporary Accounting Research , vol.22 , pp. 1093-1122
    • Vafeas, N.1
  • 36
    • 84922349529 scopus 로고
    • The audit committee: An international perspective
    • Vanasco, R., 1994, The audit committee: an international perspective, Managerial Auditing Journal 9, 18 42.
    • (1994) Managerial Auditing Journal , vol.9 , pp. 18-42
    • Vanasco, R.1
  • 38
    • 0037409183 scopus 로고    scopus 로고
    • Earnings management and corporate governance: The role of the board and the audit committee
    • DOI 10.1016/S0929-1199(02)00006-8, PII S0929119902000068
    • Xie, B., W. Davidson P. DaDalt, 2003, Earnings management and corporate governance: the role of the board and audit committee, Journal of Corporate Finance 9, 295 316. (Pubitemid 36106925)
    • (2003) Journal of Corporate Finance , vol.9 , Issue.3 , pp. 295-316
    • Xie, B.1    Davidson III, W.N.2    Dadalt, P.J.3
  • 39
    • 33748744150 scopus 로고    scopus 로고
    • Audit committees and quarterly earnings management
    • Yang, J. J. Krishnan, 2005, Audit committees and quarterly earnings management, International Journal of Auditing 9, 201 219.
    • (2005) International Journal of Auditing , vol.9 , pp. 201-219
    • Yang, J.1    Krishnan, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.