Are fully independent audit committees really necessary?
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2009/07/01
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Indian UGC (journal)
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Refrences57
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Citations118
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Scott N. Bronson
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Joseph V. Carcello
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Carl W. Hollingsworth
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Terry L. Neal
Cite
Bronson, Scott N., et al. “Are Fully Independent Audit Committees Really Necessary?”. Journal of Accounting and Public Policy, vol. 28, no. 4, 2009, pp. 265-80, https://doi.org/10.1016/j.jaccpubpol.2009.06.001.
Bronson, S. N., Carcello, J. V., Hollingsworth, C. W., & Neal, T. L. (2009). Are fully independent audit committees really necessary?. Journal of Accounting and Public Policy, 28(4), 265-280. https://doi.org/10.1016/j.jaccpubpol.2009.06.001
Bronson SN, Carcello JV, Hollingsworth CW, Neal TL. Are fully independent audit committees really necessary?. Journal of Accounting and Public Policy. 2009;28(4):265-80.
Journal Categories
Political science
Political institutions and public administration (General)
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Corporate boards and regulation: The effect of the Sarbanes–Oxley Act and the exchange listing requirements on firm value | Journal of Corporate Finance |
| 133 | 2007 |
The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management | Auditing: A Journal of Practice & Theory |
| 723 | 2004 |
The Effect of Audit Committee and Board of Director Independence on Auditor Resignation | Auditing: A Journal of Practice & Theory |
| 112 | 2004 |
Audit Committee Characteristics and Restatements | Auditing: A Journal of Practice & Theory |
| 889 | 2004 |
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports | The Accounting Review |
| 437 | 2003 |
Refrences Analysis
The category
Social Sciences: Economic theory. Demography: Economics as a science 14
is the most frequently represented among the references in this article. It primarily includes studies from Journal of Accounting and Public Policy and Journal of Corporate Finance. The chart below illustrates the number of referenced publications per year.
Refrences used by this article by year
Citations
Citations Analysis
The category
Social Sciences: Commerce: Business 53
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled CEO Involvement in Selecting Board Members and Audit Committee Effectiveness and was published in 2007. The most recent citation comes from a 2024 study titled The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt. This article reached its peak citation in 2021, with 17 citations. It has been cited in 76 different journals, 6% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 17 citations. The chart below illustrates the annual citation trends for this article.