Please use this identifier to cite or link to this item: https://doi.org/10.2308/acch-10267
Title: Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements
Authors: Baber, W.R.
Liang, L.
Zhu, Z. 
Keywords: Accounting restatements
Corporate governance
Governance regulation
Issue Date: Jun-2012
Source: Baber, W.R., Liang, L., Zhu, Z. (2012-06). Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements. Accounting Horizons 26 (2) : 219-237. ScholarBank@NUS Repository. https://doi.org/10.2308/acch-10267
Abstract: Empirical analysis in this study documents changes in the corporate governance characteristics, and changes in associations between governance characteristics, during the period 1997 to 2005. Further investigation indicates that corporate governance characteristics and the probability of financial accounting restatement are related in 2005, but not 1997. Finally, we demonstrate the importance of considering interactions among governance characteristics when investigating governance as a determinant of financial reporting quality. These results inform thinking about empirical investigations of associations between corporate governance characteristics and financial accounting restatements.
Source Title: Accounting Horizons
URI: http://scholarbank.nus.edu.sg/handle/10635/123849
ISSN: 08887993
DOI: 10.2308/acch-10267
Appears in Collections:Staff Publications

Show full item record
Files in This Item:
There are no files associated with this item.

SCOPUSTM   
Citations

13
checked on Feb 27, 2018

WEB OF SCIENCETM
Citations

7
checked on Feb 27, 2018

Page view(s)

68
checked on Feb 25, 2018

Google ScholarTM

Check

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.