The DOI matches its Crossref record; 23 of the 23 references it cites were found in a registry or an index.
Economic Determinants of Audit Committee Independence
Open accessAbstract
This paper provides empirical evidence that audit committee independence is associated with economic factors. I find that audit committee independence increases with board size and board independence and decreases with the firm's growth opportunities and for firms that report consecutive losses. In contrast, no relation is found between audit committee independence and creditors' demand for accounting information. Although the analyses are based on data from 1991 to 1993, these results have implications for NYSE and NASDAQ listing requirements for audit committees adopted in December 1999. Specifically, the new requirements give firms the option of including non-outside directors on their audit committees if it is in the best interests of the firm to do so.
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Cites
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Self-citationThe investment opportunity set and corporate financing, dividend, and compensation policies
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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
Female Directors and Earnings Quality*
SRINIDHI, B., GUL, F. A., & TSUI, J. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01071.x · Cited by 1,312
The effect of corporate governance on sustainability disclosure
Michelon, G., & Parbonetti, A. (2012) · Journal of Management & Governance · doi:10.1007/s10997-010-9160-3 · Cited by 1,084
Corporate governance, accountability and mechanisms of accountability: an overview
Brennan, N. M., & Solomon, J. (2008) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570810907401 · Cited by 538
Metadata
- Authors
- Klein, A.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2002-04-01
- Volume
- 77
- Issue
- 2
- Pages
- 435-452
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2157720167
- Cited by
- 624
- References
- 23
- FWCI
- 66.50
- Type
- journal article
- Language
- en
- Open access
- green
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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.
