The DOI matches its Crossref record.
Audit Committee Composition and Auditor Reporting
Open accessAbstract
This study examines the relation between the composition of financially distressed firms' audit committees and the likelihood of receiving going-concern reports. For firms experiencing financial distress during 1994, we find that the greater the percentage of affiliated directors on the audit committee, the lower the probability the auditor will issue a going-concern report. These results support regulators' concern about financial-reporting quality and the recent calls for more independent audit committees.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
SRINIVASAN, S. (2005) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2005.00172.x · Cited by 1,044
Auditor Tenure and Audit Reporting Failures
Geiger, M. A., & Raghunandan, K. (2002) · AUDITING: A Journal of Practice & Theory · doi:10.2308/aud.2002.21.1.67 · Cited by 719
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
Metadata
- Authors
- Carcello, J. V., & Neal, T. L.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2000-10-01
- Volume
- 75
- Issue
- 4
- Pages
- 453-467
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W1985979870
- Cited by
- 924
- References
- 0
- FWCI
- 65.23
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Audit Committee Composition and Auditor Reporting. https://app.cochat.ai/papers/10.2308/accr.2000.75.4.453
- The paper
- Carcello, J. V., & Neal, T. L. (2000). Audit Committee Composition and Auditor Reporting. The Accounting Review. https://doi.org/10.2308/accr.2000.75.4.453
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.
