메뉴 건너뛰기




Volumn 18, Issue 2, 2006, Pages 47-68

Board characteristics, audit committee characteristics and abnormal accruals

Author keywords

[No Author keywords available]

Indexed keywords


EID: 69949152753     PISSN: 01140582     EISSN: 20415494     Source Type: Journal    
DOI: 10.1108/01140580610732813     Document Type: Article
Times cited : (158)

References (48)
  • 1
  • 2
    • 21344482133 scopus 로고
    • The Timing of Asset Sales and Earnings Manipulation
    • Bartov, E. (1993). The Timing of Asset Sales and Earnings Manipulation. The Accounting Review, 68, 840-855.
    • (1993) The Accounting Review , vol.68 , pp. 840-855
    • Bartov, E.1
  • 3
    • 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, 443-465.
    • (1996) The Accounting Review , vol.71 , pp. 443-465
    • Beasley, M.S.1
  • 4
    • 0013301693 scopus 로고    scopus 로고
    • The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience
    • Beasley, M.S. and S.E. Salterio (2001). The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience. Contemporary Accounting Research, 18, 539-520.
    • (2001) Contemporary Accounting Research , vol.18 , pp. 520-539
    • Beasley, M.S.1    Salterio, S.E.2
  • 8
    • 0002549108 scopus 로고
    • The Incentives for Voluntary Audit Committee Formation
    • Bradbury, M.E. (1980). The Incentives for Voluntary Audit Committee Formation. Journal of Accounting and Public Policy, 9(1), 19-36.
    • (1980) Journal of Accounting and Public Policy , vol.9 , Issue.1 , pp. 19-36
    • Bradbury, M.E.1
  • 10
    • 84928461760 scopus 로고
    • The takeover market, corporate board composition and ownership structure: The case of banking
    • Brickley, J.A. and C.M. James (1987). The takeover market, corporate board composition and ownership structure: The case of banking. Journal of Law and Economics, 30, 161-180.
    • (1987) Journal of Law and Economics , vol.30 , pp. 161-180
    • Brickley, J.A.1    James, C.M.2
  • 11
    • 0034348046 scopus 로고    scopus 로고
    • Audit Committee Composition and Auditor Reporting
    • Carcello, J.V. and T.L. Neal (2000). Audit Committee Composition and Auditor Reporting. The Accounting Review, 75(4), 453-467.
    • (2000) The Accounting Review , vol.75 , Issue.4 , pp. 453-467
    • Carcello, J.V.1    Neal, T.L.2
  • 13
    • 27944436195 scopus 로고    scopus 로고
    • Internal Governance Structures and Earnings Management
    • Davidson, R, J. Goodwin-Stewart and P. Kent (2005). Internal Governance Structures and Earnings Management. Accounting and Finance, 45(2), 241-268.
    • (2005) Accounting and Finance , vol.45 , Issue.2 , pp. 241-268
    • Davidson, R.1    Goodwin-Stewart, J.2    Kent, P.3
  • 14
    • 0001499806 scopus 로고
    • Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts Of Public Stockholders
    • DeAngelo, L.E. (1986). Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts Of Public Stockholders. The Accounting Review, 21(3), 400-420.
    • (1986) The Accounting Review , vol.21 , Issue.3 , pp. 400-420
    • Deangelo, L.E.1
  • 16
    • 2142720242 scopus 로고    scopus 로고
    • Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions 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 Actions by the SEC. Contemporary Accounting Research, 13(1), 1-36.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.1 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 17
    • 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, 17, 643-655.
    • (1991) The Accounting Review , vol.17 , pp. 643-655
    • Defond, M.L.1    Jiambalvo, J.2
  • 18
    • 0000628687 scopus 로고
    • Debt Covenant Violation and Manipulation of Accruals
    • DeFond, M.L. and J. Jiambalvo (1994). Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics, 66(3), 145-176.
    • (1994) Journal of Accounting and Economics , vol.66 , Issue.3 , pp. 145-176
    • Defond, M.L.1    Jiambalvo, J.2
  • 19
    • 0000185032 scopus 로고
    • Earnings Management in an Overlapping Generations Model
    • Dye, R. (1988). Earnings Management in an Overlapping Generations Model. Journal of Accounting Research, 26, 195-235.
    • (1988) Journal of Accounting Research , vol.26 , pp. 195-235
    • Dye, R.1
  • 20
    • 0000806744 scopus 로고
    • Agency Problems and the Theory of the Firm
    • Fama, E.F. (1980). Agency Problems and the Theory of the Firm. Journal of Political Economy, 88(2), 289-307.
    • (1980) Journal of Political Economy , vol.88 , Issue.2 , pp. 289-307
    • Fama, E.F.1
  • 24
    • 43949176471 scopus 로고
    • Additional Evidence on the Association Between Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies
    • Gaver, J.J. and K.M. Gaver (1993). Additional Evidence on the Association Between Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies. Journal of Accounting and Economics, 16, 125-160.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 125-160
    • Gaver, J.J.1    Gaver, K.M.2
  • 25
    • 46549101724 scopus 로고
    • The Effect of Bonus Schemes on Accounting Decisions
    • Healy, P.M. (1985). The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics, 7, 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.M.1
  • 26
    • 84993848601 scopus 로고
    • The modern Industrial Revolution, Exit and the Failure Of Internal Control Systems
    • Jensen, M.C. (1993). The modern Industrial Revolution, Exit and the Failure Of Internal Control Systems. The Journal of Finance, 25(3), 831-873.
    • (1993) The Journal of Finance , vol.25 , Issue.3 , pp. 831-873
    • Jensen, M.C.1
  • 27
    • 0000862461 scopus 로고
    • Earnings Management during Import Relief Investigations
    • Jones, J.J. (1991). Earnings Management during Import Relief Investigations. Journal of Accounting Research, 29(2), 193-228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.J.1
  • 28
    • 0033463501 scopus 로고    scopus 로고
    • On the Association between Voluntary Disclosure and Earnings Management
    • Kasznik, R. (1999). On the Association between Voluntary Disclosure and Earnings Management. Journal of Accounting Research, 37(1), 57-81.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 57-81
    • Kasznik, R.1
  • 29
    • 0001171254 scopus 로고
    • Does auditing reduce the bias in financial reporting? A review of audit-related adjustment studies
    • Kinney, W.R. and R.D. Martin (1994). Does auditing reduce the bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory, 13(1), 149-156.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , Issue.1 , pp. 149-156
    • Kinney, W.R.1    Martin, R.D.2
  • 30
    • 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, 375-400.
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 375-400
    • Klein, A.1
  • 31
    • 0038067059 scopus 로고    scopus 로고
    • Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
    • Krishnan, G.V. (2003). Does Big 6 Auditor Industry Expertise Constrain Earnings Management? Accounting Horizons, 17(supplement), 1-16.
    • (2003) Accounting Horizons , vol.17 , pp. 1-16
    • Krishnan, G.V.1
  • 33
    • 0012447311 scopus 로고    scopus 로고
    • Enhancing Audit Committee Effectiveness
    • McMullen, D.A. and K. Raghunandan (1996). Enhancing Audit Committee Effectiveness. Journal of Accountancy, 182(2), 79-81.
    • (1996) Journal of Accountancy , vol.182 , Issue.2 , pp. 79-81
    • McMullen, D.A.1    Raghunandan, K.2
  • 34
    • 0002355614 scopus 로고
    • Evidence of Earnings Management from the Provision of Bad Debts
    • McNichols, M. and P. Wilson (1988). Evidence of Earnings Management from the Provision of Bad Debts. Journal of Accounting Research, 26, 1-31.
    • (1988) Journal of Accounting Research , vol.26 , pp. 1-31
    • McNichols, M.1    Wilson, P.2
  • 36
    • 0036993738 scopus 로고    scopus 로고
    • Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions
    • Nelson, M.W., J.A. Elliott and R.L. Tarpley (2002). Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions. The Accounting Review, 77, 175-202.
    • (2002) The Accounting Review , vol.77 , pp. 175-202
    • Nelson, M.W.1    Elliott, J.A.2    Tarpley, R.L.3
  • 37
    • 27844442294 scopus 로고    scopus 로고
    • Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
    • Peasnell, K.V., P.F. Pope and S. Young (2005). Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?, Journal of Business, Finance and Accounting, 32(7-8), 1311-1348.
    • (2005) Journal of Business, Finance and Accounting , vol.32 , Issue.7-8 , pp. 1311-1348
    • Peasnell, K.V.1    Pope, P.F.2    Young, S.3
  • 40
    • 0001475438 scopus 로고
    • Board Composition, Ownership Structure, and Hostile Takeovers
    • Shivdasani, A. (1993). Board Composition, Ownership Structure, and Hostile Takeovers, Journal of Accounting and Economics, 16, 167-198.
    • (1993) Journal of Accounting and Economics , vol.16 , pp. 167-198
    • Shivdasani, A.1
  • 42
    • 2342505938 scopus 로고
    • The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Polices
    • Smith, C.W. and R.L. Watts (1992). The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Polices. Journal of Financial Economics, 32, 263-292.
    • (1992) Journal of Financial Economics , vol.32 , pp. 263-292
    • Smith, C.W.1    Watts, R.L.2
  • 44
    • 0000545801 scopus 로고    scopus 로고
    • Earnings Management and the Underperformance of Seasoned Equity Offerings
    • Teoh, S.H., T.J. Wong and I. Welch (1998). Earnings Management and the Underperformance of Seasoned Equity Offerings. Journal of Financial Economics, 50, 63-99.
    • (1998) Journal of Financial Economics , vol.50 , pp. 63-99
    • Teoh, S.H.1    Wong, T.J.2    Welch, I.3
  • 45
    • 2542456977 scopus 로고
    • Managerial Ownership, Accounting Choices and Informativeness of Earnings
    • Warfield, T.D., J.J. Wild and K.L. Wild (1995). Managerial Ownership, Accounting Choices and Informativeness of Earnings. Journal of Accounting and Economics, 20, 61-91.
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 61-91
    • WarfiEld, T.D.1    Wild, J.J.2    Wild, K.L.3
  • 46
  • 48
    • 0030078208 scopus 로고    scopus 로고
    • Higher Market Valuation of Companies with a Small Board Of Directors
    • Yermack, D. (1996). Higher Market Valuation of Companies with a Small Board Of Directors. Journal of Financial Economics, 40(3), 185-211.
    • (1996) Journal of Financial Economics , vol.40 , Issue.3 , pp. 185-211
    • Yermack, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.