Audit Committee Characteristics and Restatements
Article Properties
-
LanguageEnglish
-
DOI (url)
-
Publication Date2004/03/01
-
Indian UGC (journal)
-
Refrences55
-
Citations889
-
Lawrence J. Abbott a University of Memphis.
-
Susan Parker b Santa Clara University.
-
Gary F. Peters c University of Arkansas.
Abstract
Cite
Abbott, Lawrence J., et al. “Audit Committee Characteristics and Restatements”. Auditing: A Journal of Practice &Amp; Theory, vol. 23, no. 1, 2004, pp. 69-87, https://doi.org/10.2308/aud.2004.23.1.69.
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice &Amp; Theory, 23(1), 69-87. https://doi.org/10.2308/aud.2004.23.1.69
Abbott LJ, Parker S, Peters GF. Audit Committee Characteristics and Restatements. Auditing: A Journal of Practice & Theory. 2004;23(1):69-87.
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Commerce
Business
Accounting
Bookkeeping
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
You May Also Like
- Earnings, Book Values, and Dividends in Equity Valuation*
- Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
- The Effect of Audit Quality on Earnings Management*
- The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
- Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports | The Accounting Review |
| 437 | 2003 |
The Association between Audit Committee Characteristics and Audit Fees | Auditing: A Journal of Practice & Theory |
| 410 | 2003 |
Audit Committee Composition and Auditor Reporting | The Accounting Review |
| 492 | 2000 |
The effects of audit committee activity and independence on corporate fraud | Managerial Finance |
| 281 | 2000 |
Auditor Selection and Audit Committee Characteristics | Auditing: A Journal of Practice & Theory |
| 323 | 2000 |
Citations
Citations Analysis
The category
Social Sciences: Finance 445
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Audit Firm Tenure and Fraudulent Financial Reporting and was published in 2004. The most recent citation comes from a 2024 study titled Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees. This article reached its peak citation in 2021, with 84 citations. It has been cited in 216 different journals, 7% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 124 citations. The chart below illustrates the annual citation trends for this article.