The Audit Committee and Earnings Quality

Journal of Accounting, Auditing & Finance

Volumn 11, Issue 2, 1996, Pages 247-276

  Wild, John J ^a  

^a Wisconsin Department Natural Rsrc

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84990352335     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X9601100206     Document Type: Article

References (34)

1. Abdel-khalik A. R. 1984. “A Note on the Validity of the WSJ as a Source of ‘Event’ dates.” Journal of Accounting Research 22 (Autumn): 758–759.
2. American Institute of Certified Public Accountants (AICPA). 1978. Commission on Auditors’ Responsibilities. Report, Conclusions, and Recommendations. New York: AICPA.
3. Abdel-khalik A. R. 1979. Report of the Special Advisory Committee on Internal Accounting Control. New York: AICPA.
4. Atiase R. K. 1985. “Predisclosure Information, Firm Capitalization, and Security Price Behavior around Earnings Announcements.” Journal of Accounting Research 23 (Spring): 21–35.
5. Bacon J. 1979. “Corporate Directorship Practices: The Audit Committee.” Research Report No. 766. New York: The Conference Board.
6. Bacon J. 1988. “The Audit Committee: A Broader Mandate.” Research Report No. 914. New York: The Conference Board.
7. Baruch H. 1980. “The Audit Committee: A Guide for Directors.” Harvard Business Review (May-June): 174–186.
8. Beaver W. H. 1968. “The Information Content of Annual Earnings Announcements.” Journal of Accounting Research 6 (Supplement): 67–92.
9. Bradbury M. E. 1990. “The Incentives for Voluntary Audit Committee Formation.” Journal of Accounting and Public Policy 9 (Spring): 19–36.
10. Business Week. 1989. “Taking Charge: Corporate Directors Start to Flex Their Muscle.” (3 July): 66–73.
11. Collins D. W. Kothari S. P. 1989. “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients.” Journal of Accounting and Economics 11 (July): 143–182.
12. Easton P. D. Zmijewski M. E. 1989. “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements.” Journal of Accounting and Economics 11 (July): 117–142.
13. Han J.C.Y. Wild J. J. 1990. “Unexpected Earnings and Intra-Industry Information Transfers: Further Evidence.” Journal of Accounting Research 28 (Spring): 211–219.
14. Holthausen R. W. Verrecchia R. E. 1988. “The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-asset Market.” Journal of Accounting Research 26 (Spring): 82–106.
15. Holthausen R. W. Verrecchia R. E. 1990. “The Effect of Informedness and Consensus on Price and Volume Behavior.” The Accounting Review 65 (January): 191–208.
16. Kormendi R. Lipe R. 1987. “Earnings Innovations, Earnings Persistence and Stock Returns.” Journal of Business 60: 60–345.
17. Kunitake W. 1981. “Do Audit Committees Favor the Large CPA Firms?” Journal of Accountancy (August): 43–45.
18. Kwon S. S. Wild J. J. 1994. “The Informativeness of Annual Reports for Firms in Financial Distress.” Contemporary Accounting Research 11 (Fall): 331–351.
19. Marsh H. L. Powell T. E. 1989. “The Audit Committee Charter: Rx for Fraud Prevention.” Journal of Accountancy (February): 55–57.
20. McNichols M. Manegold J. G. 1983. “The Effect of the Information Environment on the Relationship between Financial Disclosure and Security Price Variability.” Journal of Accounting and Economics 5 (April): 49–74.
21. National Commission on Fraudulent Financial Reporting (NCFFR). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, DC: NCFFR.
22. Nichols D. R. Smith D. B. 1983. “Auditor Credibility and Auditor Changes.” Journal of Accounting Research 21 (Autumn): 534–544.
23. Ohlson J. A. Penman S. H. 1992. “Disaggregated Accounting Data as Explanatory Variables for Returns.” Journal of Accounting, Auditing and Finance (Fall): 553–573.
24. Patell J. M. 1976. “Corporate Forecasts of Earnings per Share and Stock Price Behavior: Empirical Tests.” Journal of Accounting Research 14 (Autumn): 246–276.
25. Patell J. M. Wolfson M. A. 1981. “The Ex Ante and Ex Post Price Effects of Quarterly Earnings Announcements Reflected in Option and Stock Prices.” Journal of Accounting Research 19 (Autumn): 434–458.
26. Pincus K. Rusbarsky M. Wong J. 1989. “Voluntary Formation of Corporate Audit Committees among NASDAQ Firms.” Journal of Accounting and Public Policy 8 (Winter): 239–265.
27. Securities and Exchange Commission. 1974. Notice of Amendment to Require increased Disclosure of Relationships between Registrants and Their Independent Public Accountants. Accounting Series Release No. 165 (December 20). Washington, DC: SEC.
28. Treadway J. C. 1986. “Initial Conclusions of the National Commission of Fraudulent Financial Reporting.” Address to American Institute of Certified Public Accountants. 99th Annual Meeting, Kansas City, Mo. (21 October).
29. Senate U.S. 1977. “Foreign Corrupt Practices and Domestic and Foreign Investment Improved Disclosure Acts of 1977.” Senate Committee on Banking, Housing and Urban Affairs. Senate Report No. 95-114. 95th Congress, 1st Session.
30. Warfield T. D. Wild J. J. 1992. “Accounting Recognition and the Relevance of Earnings as an Explanatory Variable for Returns.” The Accounting Review 67 (October): 821–842.
31. Warfield T. D. Wild J. J. Wild K. L. 1995. “Managerial Ownership, Accounting Choices, and Informativeness of Earnings.” Journal of Accounting and Economics 20 (July): 61–91.
32. Wild J. J. 1992. “Stock Price Informativeness of Accounting Numbers: Evidence on Earnings, Book Values, and Their Components.” Journal of Accounting and Public Policy 11 (Summer): 119–154.
33. Wild J. J. Kwon S. S. 1994. “Earnings Expectations, Firm Size, and the Informativeness of Stock Prices.” Journal of Business Finance and Accounting 21 (October): 975–996.
34. Williams H. M. 1977. “Audit Committees—The Public Sector's View.” Journal of Accountancy (September): 71–74.