The DOI matches its Crossref record.
The effects of audit committee activity and independence on corporate fraud
Abstract
Examines whether two key audit committee characteristics combined, activity and independence, reduce likely fraud or aggressive financial statement actions. Utilizes evidence on potential of Blue Ribbon Committee (1999) recommendations regarding composition of audit committees, and further involves a sample of 156 firms — 78 subject to SEC Accounting and Auditing Enforcement Releases and 78 similar sized non‐sanctioned firms. Closes by stating future research may be required regarding young and mature firms ‐ that could affect monitoring.
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Citations
Cited by
Data Mining techniques for the detection of fraudulent financial statements
KIRKOS, E., SPATHIS, C., & MANOLOPOULOS, Y. (2007) · Expert Systems with Applications · doi:10.1016/j.eswa.2006.02.016 · Cited by 722
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
Bedard, J. C., & Johnstone, K. M. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.2.277 · Cited by 709
DHALIWAL, D., NAIKER, V., & NAVISSI, F. (2010) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2010.01027.x · Cited by 623
Intelligent financial fraud detection: A comprehensive review
West, J., & Bhattacharya, M. (2016) · Computers & Security · doi:10.1016/j.cose.2015.09.005 · Cited by 592
Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
COHEN, J., KRISHNAMOORTHY, G., & WRIGHT, A. (2010) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2010.01026.x · Cited by 486
Metadata
- Authors
- Abbott, L. J., Park, Y., & Parker, S.
- Venue
- Managerial Finance
- Publisher
- Emerald
- Published
- 2000-11-01
- Volume
- 26
- Issue
- 11
- Pages
- 55-68
- ISSN
- 0307-4358 (ISSN-L)
- OpenAlex
- W2021428285
- Cited by
- 635
- References
- 0
- FWCI
- 9.55
- Type
- journal article
- Language
- en
- Open access
- closed
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- Abbott, L. J., Park, Y., & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance. https://doi.org/10.1108/03074350010766990
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
