參考文獻 |
References
Abbott, L. J., S. Parker, and G. Peters., 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23 (1), 69-87.
Abbott, L., Parker, S., Peters, G., 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice and Theory 23 (1), 69–87.
Anderson, R. C., and J. M. Bizjak., 2003. An empirical examination of the role of the CEO and the compensation committee in structuring executive pay. Journal of Banking and Finance 27, 1323–1348.
Ashbaugh-Skaife, H., Collins, D., Kinney and W., LaFond, R., 2008. Internal control deficiencies, remediation and accrual quality. The Accounting Review 83 (1), 217–250.
Ashbaugh-Skaife, H., Collins, D., Kinney, W., 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44, 166–192.
Baker, T., D. Collins, and A. Reitenga. 2003. Stock-option compensation and earnings management incentives. Journal of Accounting, Auditing and Finance 18 (4), 557–582.
Bedard, J., 2006. Sarbanes Oxley internal control requirements and earnings quality. Working paper, Laval University.
Bergstresser, D., and T. Philippon. 2006. CEO incentives and earnings management. Journal of Financial Economics 80 (3), 511–529.
Blue Ribbon Committee (BRC)., 1999. Report and recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. New York, NY: New York Stock Exchange and National Association of Securities Dealers.
Braiotta L. Jr., 2004.The audit committee handbook, fourth edition, WILEY.
Bryan, D., Liu, C. and Tiras, S. 2004. The influence of independent and effective audit committees on earnings quality. Working paper, State University of New York at Buffalo.
Bryan, S., Lilien, S., 2005. Characteristics of firms with material weaknesses in internal control: an assessment of Section 404 of Sarbanes Oxley. Working paper, Wake Forest University.
Chan, K., Farrell, B., Lee, P., 2008. Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act. Auditing: A Journal of Practice and Theory 27 (2), 161–179.
Chandar N, Chang H and Zheng X.C., 2008. Does overlapping membership on audit and compensation committees improve a firm’s financial reporting quality?, Working paper, LeBow College of Business Drexel University.
Cheng, Q., and T. Warfield. 2005. Equity incentives and earnings management. The Accounting Review 80 (2), 441–476.
Conger, J., Finegold, D., Lawler III, E., 1998. Appraising boardroom performance. Harvard Business Review 76, 136–148.
Cornett, M.M., Marcus, A.J., Tehranian, H., 2008. Corporate governance and pay-forperformance: the impact of earnings management. Journal of Financial Economics 87, 357-373.
Dalton, D., Daily, C., Johnson, J., Ellstrand, A., 1999. Number of directors and financial performance: a meta-analysis. Academy of Management Journal 42, 674–686.
Doyle, J., W. Ge, and S. McVay., 2007b. Determinants of internal control over financial reporting. Journal of Accounting and Economics 44, 193-223.
Doyle, J., W. Ge, and S. McVay.. 2007a. Accruals quality and internal control over financial reporting. The Accounting Review 82 (5), 1141-1170.
Eisenberg, T., Sundgren, S., Wells, M., 1998. Larger board size and decreasing firm value in small firms. Journal of Financial Economics 48 (1), 35–54.
Harris, M., Raviv, A., 2007. A theory of board control and size. Review of Financial Studies 21, 1797-1831.
Healy, P., 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7, 85–107.
Hermalin, B., Weisbach, M., 1998. Endogenously chosen boards of directors and their monitoring of the CEO. American Economic Review 88 (1), 96–118.
Hoitash, U., R. Hoitash, and J.C. Bedard., 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. The Accounting Review 84 (3), 839-867.
Hoitash, U., R. Hoitash, and K.M. Johnstone, 2009. Internal control material weaknesses, CFO compensation, and the moderating effects of corporate governance, external monitoring, and firm risk. Working paper, Northeastern University, Bentley University and University of Wisconsin.
Jensen, M. C., and W. H. Meckling., 1976. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 3, 305–360.
Jensen, M., 1993. The modern industrial revolution, exit and the failure of internal control systems. Journal of Finance 48, 831–880.
Kalbers, L., Fogarty, T., 1993. Audit committee effectiveness: An empirical investigation of the contribution of power. Auditing: A Journal of Practice & Theory 12 (1), 24–49.
Klein, A. 2002a. Economic determinants of audit committee independence. The Accounting Review 77 (April), 435-452.
Krishnan, G., and G. Visvanathan., 2008. Does the SOX definition of an accounting expert matter? The association between audit committee directors' expertise and conservatism. Contemporary Accounting Research 25 (3), 827-858.
Krishnan, J., 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review 80 (2), 649-678.
Langan R.F., Jr. and Chang G.K., 2003. Audit committee independence, Nixon Peabody LLP.
Laux, C., and V. Laux., 2009. Board committees, CEO compensation, and earnings management. The Accounting Review, Vol. 84, No. 3, pp. 869-891.
Lipton, M., Lorsch, J., 1992. A modest proposal for improved corporate governance. Business Lawyer 1, 59–77.
McAnally, M. L.; A. Srivastava; and C. Weaver., 2008. “Executive stock options, missed earnings targets and earnings management.” The Accounting Review 83, 185-216.
Mehran, H., 1995. Executive compensation structure, ownership, and firm performance. Journal of Financial Economics 38, 163–184.
Pincus, K., Rusbarsky, M., Wong, J., 1989. Voluntary formation of corporate audit committees among NASDAQ firms. Journal of Accounting and Public Policy 8 (4), 239–265.
Public Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements. Auditing Standard (AS) No. 2. Washington, D.C.: PCAOB.
Raheja, C., 2005. Determinants of board size and composition: a theory of corporate boards. Journal of Financial and Quantitative Analysis 40, 283–306.
Securities and Exchange Commission (SEC)., 2002. Proposed Rule: Disclosure Required by Sections404, 406 and 407 of the Sarbanes-Oxley Act of 2002. Release Nos. 33-8138; 34-46701. Washington, D.C.: Government Printing Office.
Watts L. W. and J. L. Zimmerman, 1978. Toward a positive accounting theory of determination of accounting standards. Accounting Review 53, 112-134.
WSGR, 2003, SEC adopts final rules regarding audit committee financial experts under Section 407 of the Sarbanes-Oxley Act of 2002, Wilson Sonsini Goodrich & Rosati Professional Corporation.
Xie, B., W. Davidson, and P. DaDalt., 2003. Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance 9, 295-316.
Yermack, D., 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40, 185-212.
Zhang, Y, J. Zhou, and N. Zhou., 2007. Audit committee quality, auditor independence and internal control weaknesses. Journal of Accounting and Public Policy 26, 300-327.
|