Cite

Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69–88. Search in Google Scholar

Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory, 22(2), 17–32. Search in Google Scholar

Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309. Search in Google Scholar

Aldamen, H., Duncan, K., Kelly, S., McNamara, R., & Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting & Finance, 52(4), 971–1000. Search in Google Scholar

Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315–342. Search in Google Scholar

Archambeault, D. S., DeZoort, F. T., & Hermanson, D. R. (2008). Audit committee incentive compensation and accounting restatements. Contemporary Accounting Research, 25(4), 965–992. Search in Google Scholar

Beattie, V., Fearnley, S., & Hines, T. (2015). Auditor–Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model. International Journal of Auditing, 19, 15–36. Search in Google Scholar

Bédard, J., Chtourou, S. M., & Courteau, L. (2004). The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory, 23(2), 13–35. Search in Google Scholar

Bilal, Chen, S., & Komal, B. (2018). Audit committee financial expertise and earnings quality: A meta-analysis. Journal of Business Research, 84, 253–270. Search in Google Scholar

Brazel, J. F., & Schmidt, J. J. (2019). Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures? Auditing: A Journal of Practice & Theory, 38(1), 103–122. Search in Google Scholar

Brickley, J. A., Coles, J., & Terry, R. L. (1994). Outside directors and the adoption of poison pills. Journal of Financial Economics, 35(3), 371–390, Search in Google Scholar

Brody, R. G., Golen, S. P., & Reckers, P. M. (1998). An empirical investigation of the interface between internal and external auditors. Accounting and Business Research, 28(3), 160–171. Search in Google Scholar

Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender differences in risk taking: a meta-analysis. Psychological Bulletin, 125(3), 347–367. Search in Google Scholar

Cohen, J. R., Hoitash, U., Krishnamoorthy, G., & Wright, A. M. (2014). The effect of audit committee industry expertise on monitoring the financial reporting process. The Accounting Review, 89(1), 243–273. Search in Google Scholar

Cotter, J., & Silvester, M. (2003). Board and monitoring committee independence. Abacus, 39(2), 211–232. Search in Google Scholar

Council, F. R. (2016). Revised ethical standard 2016. Integrity, Objectivity and Independence, Audit and Assurance (June 2016). Retrieved from https://www.frc.org.uk/getattachment/0bd6ee4e-075c-4b55-a4ad-b8e5037b56c6/Revised-Ethical-Standard-2016-UK.pdf. Search in Google Scholar

Dao, M., Huang, H.-W., & Zhu, J. (2013). The Effects of Audit Committee Members’ Age and Additional Directorships on the Cost of Equity Capital in the USA. European Accounting Review, 22(3), 607–643. Search in Google Scholar

DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. Search in Google Scholar

Draeger, M., Lawson, B., & Schmidt, J. J. (2020). Do Audit Committees Effectively Engage in Voluntary Reporting to Manage Legitimacy? Evidence From a Large-Scale Textual Analysis (March 23, 2020). Retrieved from https://ssrn.com/abstract=3118408. Search in Google Scholar

Financial Reporting Council (2016), International Standard on Auditing (UK and Ireland) 700. The independent auditor’s report on financial statements. Retrieved from https://www.frc.org.uk/getattachment/501de004-b616-43c3-8d65-aeaebde19f8d/ISA-700-(UK-and-Ireland)-700-(Revised)-Independent-auditors-report-June-2013.pdf. Accessed 02 February 2021. Search in Google Scholar

Florackis, C. (2005). Internal corporate governance mechanisms and corporate performance: evidence for UK firms. Applied Financial Economic Letters, 1(4), 211–216. Search in Google Scholar

Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. The British Accounting Review, 49(6), 578–593. Search in Google Scholar

Gutierrez, E., Minutti-Meza, M., Tatum, K. W., & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543–1587. Search in Google Scholar

Hoque, M. Z., Rabiul, I., & Azam, M. N. (2013). Board Committee Meetings and Firm Financial Performance: An Investigation of Australian Companies. International Review of Finance, 13(4), 503–528. Search in Google Scholar

Iyer, S.R., Sankaran, H., & Hoffman, J. (2020). The relationship between director centrality and R&D investment: high-tech firms and non-high-tech firms, Editorial Policy, 32(3), 255–273. Search in Google Scholar

Khemakhem, H., & Naciri, A. (2013). Do board and audit committee characteristics affect firms’ cost of equity capital. Journal of Business and Management, 4(2), 1–18. Search in Google Scholar

Larcker, D., Richardson, S., & Tuna, I. (2007). Corporate Governance, Accounting Outcomes, and Organizational Performance. The Accounting Review, 82, 963–1008. Search in Google Scholar

Lary, A. M., & Taylor, D. W. (2012). Governance characteristics and role effectiveness of audit committees. Managerial Auditing Journal, 27(4), 336–354. Search in Google Scholar

Lorca, C., Sánchez-Ballesta, J. P., & García-Meca, E. (2011). Board effectiveness and cost of debt. Journal of Business Ethics, 100(4), 613–631. Search in Google Scholar

Mangena, M., & Tauringana, V. (2008). Audit Committees and Voluntary External Auditor Involvement in UK Interim Reporting. International Journal of Auditing, 12(1), 45–63. Search in Google Scholar

Munro, L., & Buckby, S. (2008). Audit Committee Regulation in Australia: How Far Have We Come? Australian Accounting Review, 18(4), 310–323. Search in Google Scholar

Pinto, I., & Morais, A. I. (2019). What matters in disclosures of key audit matters: Evidence from Europe. Journal of International Financial Management & Accounting, 30(2), 145–162. Search in Google Scholar

Pittman, J. A., & Fortin, S. (2004). Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics, 37(1), 113–136. Search in Google Scholar

Qu, C. T. (2020). Board members with style: the effect of audit committee members and their personal styles on financial reporting choices. Journal of Accounting, Auditing & Finance, 35(3), 530–557. Search in Google Scholar

Shah, N., & Napier, C. J. (2017). The Cadbury Report 1992: Shared Vision and Beyond. United Kingdom. Search in Google Scholar

Sharma, V. D., Sharma, D. S., & Ananthanarayanan, U. (2011). Client importance and earnings management: The moderating role of audit committees. Auditing: A Journal of Practice & Theory, 30(3), 125–156. Search in Google Scholar

Singer, Z., & Zhang, J. (2018). Auditor tenure and the timeliness of misstatement discovery. The Accounting Review, 93(2), 315–338. Search in Google Scholar

Sulaiman, N. A. (2017). Oversight of audit quality in the UK: insights into audit committee conduct. Meditari Accountancy Research, 25(3), 351–367. Search in Google Scholar

Tarchounaa, A., Jarrayab, B., & Bouri, A. (2017). How to explain non-performing loans by many corporate governance variables simultaneously? A corporate governance index is built to US commercial banks. Research in International Business and Finance, 42, 645–657. Search in Google Scholar

Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing & Finance, 30(1), 101–121. Search in Google Scholar

Velte, P., & Issa, J. (2019). The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review. Problems and Perspectives in Management, 17(3), 323–341. Search in Google Scholar

Weber, L. H. (2020). Is Audit Committee Expertise Related to Earnings Quality? Evidence from Germany. Editorial Policy, 32(3). Search in Google Scholar

Yang, R., Yu, Y., Liu, M., & Wu, K. (2018). Corporate risk disclosure and audit fee: A text mining approach. European Accounting Review, 27(4), 1–12. Search in Google Scholar

Zalata, A. M., Tauringana, V., & Tingbani, I. (2018). Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? International Review of Financial Analysis, 55, 170–183. Search in Google Scholar

Zhu, F. (2014), Corporate Governance and the Cost of Capital: An International Study. International Review of Finance, 14, 393–429. Search in Google Scholar

eISSN:
2543-831X
Language:
English
Publication timeframe:
4 times per year
Journal Subjects:
Business and Economics, Business Management, Management, Organization, Corporate Governance, other