How to cite this paper
Al-Matari, Y. (2022). Audit committee chairman characteristics and corporate performance: Empirical evidence from Saudi Arabia.Accounting, 8(1), 47-56.
Refrences
Aanu, O. S., Odianonsen, I. F., & Foyeke, O. I. (2014). Effectiveness of audit committee and firm financial performance in Nigeria: An empirical analysis. Journal of Accounting and Auditing: Research and Practice, 1-12. [Online Journal] Retrieved from http://eprints.covenantuniversity.edu.ng/id/eprint/7208.
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. A Journal of Practice & Theory, 23(1), 69-87.
Abdul Rahman, R., & Haneem Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783-804.
Adams, R.B., & Ferreira, D. (2007). A theory of friendly boards. The Journal of Finance, 62(1), 217-250.
Agrawal, A. & Chadwa, S. (2005). Corporate Governance and Accounting Scandal". Journal of Law and Economics, 48(1), 371-406.
Al-Absy, M. S. M., Ismail, K. N. I. K., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management. Asia-Pacific Journal of Business Administration, 11(4), 339-370.
Aldamen, H., Duncan, K., Kelly, S., McNamara, R. and Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting and Finance, 52(4), 971-1000.
Al-Matari, Y. A., Al-Swidi, A. K., Fadzil, F. H. B., & Al-Matari, E. M. (2012). Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. International Review of Management and Marketing, 2(4), 241-251.
Al-Okaily, J., & Naueihed, S. (2019). Audit committee effectiveness and family firms: impact on performance. Management Decision, 58(6), 1021- 1034.
Alqatamin, R. M. (2018). Audit committee effectiveness and company performance. Accounting and Finance Research, 7(2), 48-60.
Australian Securities Exchange Corporate Governance Council (2014), Corporate governance principles and recommendations. Australian Securities Exchange, Sydney, available at: www.asx.com.au/documents/asxcompliance/cgc-principles-and-recommendations-3rd-edn.pdf.
Baatour, K., Othman, H. B., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management. Accounting Research Journal, 30(4), 395-412.
Baccouche, S., & Omri, A. (2014). Multiple directorships of board members and earnings management: an empirical evidence from French listed companies. Journal of Economic and Financial Modelling, 2(1), 13-23.
Banderlipe, M.S. (2009), “The impact of selected corporate governance variables in mitigating earnings management in the Philippines”, DLSU Business & Economics Review, 19(1), 17-27.
Baxter, P., & Cotter, J. (2009). Audit committees and earnings quality. Accounting & Finance, 49(2), 267-290.
Beasley, M. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4), 443-465.
Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: can audit committees deliver?. International Journal of Auditing, 14(2), 174-210.
Brick, I. E., & Chidambaran, N. K. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533-553.
Brown, P., Beekes, W. and Verhoeven, P. (2011). Corporate governance, accounting and finance: a review”, Accounting & Finance, 51(1), 96-172.
Burns, J. (2004). Is Sarbanes-Oxley working? We asked a variety of experts; most of them said yes—with some caveats. Wall Street Journal, June, available at: http://online.wsj.com/ad/article/ ironmountain/SB108750495035740487.html
Capital Market Authority (2017). The code of corporate governance in the Kingdom of Saudi Arabia. Retrieved August 20, 2020, from https://cma.org.sa/en/RulesRegulations/Regulations/Documents/CGRegulations_en.pdf
Carcello, J.V., Hermanson, D.R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31.
Cashman, G.D., Gillan, S.L., & Jun, C. (2012). Going overboard? On busy directors and firm value. Journal of Banking & Finance, 36(12), 3248-3259.
Chan, A. M. Y., Liu, G., & Sun, J. (2012). Independent audit committee members ’ board tenure and audit fees. Accounting & Finance, 53(4), 1129–1147.
Chan, K., & Li, J. (2008). Audit committee and firm value: evidence on outside top executives as expert independent directors. Corporate Governance: An International Review, 16(1), 16-31.
Chandren, S., Ahmad, Z. and Ali, R. (2015), “Corporate governance mechanisms and accretive share buyback to meet or beat earnings per share forecast”, International Journal of Business and Society, 16(3), 344-363.
Chen, L.-Y., Lai, J.-H., & Chen, C.R. (2015). Multiple directorships and the performance of mergers & acquisitions. The North American Journal of Economics and Finance, 33(1), 178-198.
Courteau, L. (2001), “Corporate governance and earnings management”, working paper, University Laval, Québec.
Chung, D. S., Kim, B. G., Kim, D. W., & Choi, S. (2008). Corporate governance and firm perfroamnce: the Korea evidence. Journal of International Business and Economic, 8(2), 46–54.
Core, J.E., Holthausen, R.W. and Larcker, D.F. (1999), “Corporate governance, chief executive officer compensation, and firm performance”, Journal of Financial Economics, 51(3), 371-406.
Defond, M. L., Hann R. N., & Hu, X. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(1), 153-193.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827.
Elyasiani, E., & Zhang, L. (2015). Bank holding company performance, risk, and ‘busy’ board of directors. Journal of Banking & Finance, 60(1), 239-251.
Fama, E., & Jensen, M. (1983). Agency problems and residual claims. The Journal of Law and Economics, 26(2), 327-349.
Farber, D. (2005). Restoring trust after fraud: does corporate governance matter?. The Accounting Review, 80(2), 539-561.
Ferris, S.P., Jagannathan, M., & Pritchard, A.C. (2003). Too busy to mind the business? Monitoring by directors with multiple board appointments. The Journal of Finance, 58(3), 1087-1111.
Hair, J.F Jr., Black, W.C., Babin, B.J., & Andersen, R.E. (2010). Multivariate Data Analysis. 7th ed. Upper Saddle River, NJ: Pearson Prentice Hall.
Hamid, A., & Aziz, R. (2012). Impact of the amendments of Malaysian code of corporate governance (2007) on governance of GLCs and performance. World Academy of Science, Engineering and Technology, 6(11), 612-617.
Herranz, C. Z., Iturriaga, F. J. L., & Reguera-Alvarado, N. (2018). The right person at the right time: Audit committee members and the quality of financial information. Universia Busines Review, 58, 18–35.
Ishak, I., Haron, M.N., Salleh, N., & Rashid, A.A. (2011). Family control and earnings management: Malaysia evidence. 2nd International Conference on Economics, Business and Management Ipedr, 22@ Iacsit Press, Singapore, 22, 82-86.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jiraporn, P., Kim, Y.S., & Davidson, W.N. (2008). Multiple directorships and corporate diversification. Journal of Empirical Finance, 15(3), 418-435.
Kipkoech, S. R., & Rono, L. (2016). Audit committee size, experience and firm financial performance. Evidence Nairobi Securities Exchange, Kenya. Research Journal of Finance and Accounting, 7(15), 87-95.
Klein, A. (2002). Audit committee, board of director characteristics and earnings management. Journal of Accounting and Economics, 33(1), 375-400.
Kline, R.B. (2015), Principles and Practice of Structural Equation Modeling, 4th ed., Guilford Publications, New York, NY and London.
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre-and post-SOX audit report lags. Auditing: A Journal of Practice & Theory, 31(4), 85-114.
Knechel, W.R., Sharma, D.S., & Sharma, V.D. (2012), “Non-audit services and knowledge spillovers: evidence from New Zealand”, Journal of Business Finance & Accounting, 39(1), 60-81.
Liu, G., & Sun, J. (2010). Director tenure and independent audit committee effectiveness. International Research Journal of Finance & Economics, 51, 176–189.
Livnat, J., Smith, G., Suslava, K., & Tarlie, M. (2021). Board tenure and firm performance. Global Finance Journal, 47, 100535.
Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N., & Osman, A. (2013). Corporate governance and earnings management: a study on the Malaysian family and non-family owned PLCs. Procedia Economics and Finance, 7, 221-229.
Nuhu, M. S., Umaru, S. Y., & Salisu, S. (2017). The effect of audit committee's quality on the financial performance of food and beverages industry in Nigeria. International Journal of Business and Management Invention, 6(9), 32- 40.
Pillai, R., & Al-Malkawi, H. (2018). On the relationship between corporate governance and firm performance: evidence from GCC countries. Research in International Business and Finance, 44(4), 394-410.
Pombo, C., & Gutiérrez, L.H. (2011). Outside directors, board interlocks and firm performance: empirical evidence from Colombian business groups. Journal of Economics and Business, 63(4),251-277.
Saleh, N.M., Iskandar, T.M., & Rahmat, M.M. (2007). Audit committee characteristics and earnings management: evidence from Malaysia”, Asian Review of Accounting, 15(2),147-163.
Samsuri, A.S. (2010). Earnings management in Malaysia: the role of audit committee chairman”, unpublished thesis in business administration (Accounting), (master’s thesis), Universiti Utara Malaysia, Kedah.
Schmidt, J., & Wilkins, M.S. (2013). Bringing darkness to light: The influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures. Auditing: A Journal of Practice & Theory, 32(1),221-244.
Sharma, V. D., & Iselin, E. R. (2012). The association between audit committee multiple-directorships, tenure, and financial misstatements. Auditing: A Journal of Practice & Theory, 31(3), 149-175.
Sharma, V. D., & Kuang, C. (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing, 18(1),76-89.
Shivdasani, A., & Yermack, D. (1999). CEO involvement in the selection of new board members: an empirical analysis. The Journal of Finance, 54(5),1829-1853.
Shu, P.-G., Yeh, Y.-H., Chiu, S.-B., & Yang, Y.-W. (2015). Board external connectedness and earnings management. Asia Pacific Management Review, 20(4),265-274.
Sultana, N. (2015). Audit committee characteristics and accounting conservatism. International Journal of Auditing, 19(2),88-102.
Sultana, N., Singh, H., & Van der Zahn, J.-L.W.M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(1),72-87.
Tanyi, P.N., & Smith, D.B. (2014). Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing: A Journal of Practice & Theory, 34(2),59-89.
Thoopsamut, W., & Jaikengkit, A. (2009). Audit committee characteristics, audit firm size and quarterly earnings management in Thailand. In Emerging Issues and Challenges in Business & Economics: Selected Contributions from the 8th Global Conference, Firenze University Press, 24 ,47
Turley, S., & Zaman, M. (2007). Audit committee effectiveness: informal processes and behavioural effects. Accounting, Auditing & Accountability Journal, 20(5),765-788.
Vafeas, N. (2003). Length of board tenure and outside director independence. Journal of Business Finance & Accounting, 30(7-8),1043-1064.
Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings. Contemporary accounting research, 22(4), 1093-1122.
Waelchli, U. and Zeller, J. (2013). Old captains at the helm: chairman age and firm performance. Journal of Banking & Finance, 37(5),1612-1628.
Wilbanks, R. M., Hermanson, D. R., & Sharma, V. D. (2017). Audit committee oversight of fraud risk: The role of social ties, professional ties, and governance characteristics. Accounting Horizons, 31(3), 21-38.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
Yang, J.S., & Krishnan, J. (2005). Audit committees and quarterly earnings management. International Journal of Auditing, 9(3), 201-219.
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. A Journal of Practice & Theory, 23(1), 69-87.
Abdul Rahman, R., & Haneem Mohamed Ali, F. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783-804.
Adams, R.B., & Ferreira, D. (2007). A theory of friendly boards. The Journal of Finance, 62(1), 217-250.
Agrawal, A. & Chadwa, S. (2005). Corporate Governance and Accounting Scandal". Journal of Law and Economics, 48(1), 371-406.
Al-Absy, M. S. M., Ismail, K. N. I. K., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management. Asia-Pacific Journal of Business Administration, 11(4), 339-370.
Aldamen, H., Duncan, K., Kelly, S., McNamara, R. and Nagel, S. (2012). Audit committee characteristics and firm performance during the global financial crisis. Accounting and Finance, 52(4), 971-1000.
Al-Matari, Y. A., Al-Swidi, A. K., Fadzil, F. H. B., & Al-Matari, E. M. (2012). Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. International Review of Management and Marketing, 2(4), 241-251.
Al-Okaily, J., & Naueihed, S. (2019). Audit committee effectiveness and family firms: impact on performance. Management Decision, 58(6), 1021- 1034.
Alqatamin, R. M. (2018). Audit committee effectiveness and company performance. Accounting and Finance Research, 7(2), 48-60.
Australian Securities Exchange Corporate Governance Council (2014), Corporate governance principles and recommendations. Australian Securities Exchange, Sydney, available at: www.asx.com.au/documents/asxcompliance/cgc-principles-and-recommendations-3rd-edn.pdf.
Baatour, K., Othman, H. B., & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management. Accounting Research Journal, 30(4), 395-412.
Baccouche, S., & Omri, A. (2014). Multiple directorships of board members and earnings management: an empirical evidence from French listed companies. Journal of Economic and Financial Modelling, 2(1), 13-23.
Banderlipe, M.S. (2009), “The impact of selected corporate governance variables in mitigating earnings management in the Philippines”, DLSU Business & Economics Review, 19(1), 17-27.
Baxter, P., & Cotter, J. (2009). Audit committees and earnings quality. Accounting & Finance, 49(2), 267-290.
Beasley, M. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4), 443-465.
Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: can audit committees deliver?. International Journal of Auditing, 14(2), 174-210.
Brick, I. E., & Chidambaran, N. K. (2010). Board meetings, committee structure, and firm value. Journal of Corporate Finance, 16(4), 533-553.
Brown, P., Beekes, W. and Verhoeven, P. (2011). Corporate governance, accounting and finance: a review”, Accounting & Finance, 51(1), 96-172.
Burns, J. (2004). Is Sarbanes-Oxley working? We asked a variety of experts; most of them said yes—with some caveats. Wall Street Journal, June, available at: http://online.wsj.com/ad/article/ ironmountain/SB108750495035740487.html
Capital Market Authority (2017). The code of corporate governance in the Kingdom of Saudi Arabia. Retrieved August 20, 2020, from https://cma.org.sa/en/RulesRegulations/Regulations/Documents/CGRegulations_en.pdf
Carcello, J.V., Hermanson, D.R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31.
Cashman, G.D., Gillan, S.L., & Jun, C. (2012). Going overboard? On busy directors and firm value. Journal of Banking & Finance, 36(12), 3248-3259.
Chan, A. M. Y., Liu, G., & Sun, J. (2012). Independent audit committee members ’ board tenure and audit fees. Accounting & Finance, 53(4), 1129–1147.
Chan, K., & Li, J. (2008). Audit committee and firm value: evidence on outside top executives as expert independent directors. Corporate Governance: An International Review, 16(1), 16-31.
Chandren, S., Ahmad, Z. and Ali, R. (2015), “Corporate governance mechanisms and accretive share buyback to meet or beat earnings per share forecast”, International Journal of Business and Society, 16(3), 344-363.
Chen, L.-Y., Lai, J.-H., & Chen, C.R. (2015). Multiple directorships and the performance of mergers & acquisitions. The North American Journal of Economics and Finance, 33(1), 178-198.
Courteau, L. (2001), “Corporate governance and earnings management”, working paper, University Laval, Québec.
Chung, D. S., Kim, B. G., Kim, D. W., & Choi, S. (2008). Corporate governance and firm perfroamnce: the Korea evidence. Journal of International Business and Economic, 8(2), 46–54.
Core, J.E., Holthausen, R.W. and Larcker, D.F. (1999), “Corporate governance, chief executive officer compensation, and firm performance”, Journal of Financial Economics, 51(3), 371-406.
Defond, M. L., Hann R. N., & Hu, X. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(1), 153-193.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787-827.
Elyasiani, E., & Zhang, L. (2015). Bank holding company performance, risk, and ‘busy’ board of directors. Journal of Banking & Finance, 60(1), 239-251.
Fama, E., & Jensen, M. (1983). Agency problems and residual claims. The Journal of Law and Economics, 26(2), 327-349.
Farber, D. (2005). Restoring trust after fraud: does corporate governance matter?. The Accounting Review, 80(2), 539-561.
Ferris, S.P., Jagannathan, M., & Pritchard, A.C. (2003). Too busy to mind the business? Monitoring by directors with multiple board appointments. The Journal of Finance, 58(3), 1087-1111.
Hair, J.F Jr., Black, W.C., Babin, B.J., & Andersen, R.E. (2010). Multivariate Data Analysis. 7th ed. Upper Saddle River, NJ: Pearson Prentice Hall.
Hamid, A., & Aziz, R. (2012). Impact of the amendments of Malaysian code of corporate governance (2007) on governance of GLCs and performance. World Academy of Science, Engineering and Technology, 6(11), 612-617.
Herranz, C. Z., Iturriaga, F. J. L., & Reguera-Alvarado, N. (2018). The right person at the right time: Audit committee members and the quality of financial information. Universia Busines Review, 58, 18–35.
Ishak, I., Haron, M.N., Salleh, N., & Rashid, A.A. (2011). Family control and earnings management: Malaysia evidence. 2nd International Conference on Economics, Business and Management Ipedr, 22@ Iacsit Press, Singapore, 22, 82-86.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jiraporn, P., Kim, Y.S., & Davidson, W.N. (2008). Multiple directorships and corporate diversification. Journal of Empirical Finance, 15(3), 418-435.
Kipkoech, S. R., & Rono, L. (2016). Audit committee size, experience and firm financial performance. Evidence Nairobi Securities Exchange, Kenya. Research Journal of Finance and Accounting, 7(15), 87-95.
Klein, A. (2002). Audit committee, board of director characteristics and earnings management. Journal of Accounting and Economics, 33(1), 375-400.
Kline, R.B. (2015), Principles and Practice of Structural Equation Modeling, 4th ed., Guilford Publications, New York, NY and London.
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre-and post-SOX audit report lags. Auditing: A Journal of Practice & Theory, 31(4), 85-114.
Knechel, W.R., Sharma, D.S., & Sharma, V.D. (2012), “Non-audit services and knowledge spillovers: evidence from New Zealand”, Journal of Business Finance & Accounting, 39(1), 60-81.
Liu, G., & Sun, J. (2010). Director tenure and independent audit committee effectiveness. International Research Journal of Finance & Economics, 51, 176–189.
Livnat, J., Smith, G., Suslava, K., & Tarlie, M. (2021). Board tenure and firm performance. Global Finance Journal, 47, 100535.
Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N., & Osman, A. (2013). Corporate governance and earnings management: a study on the Malaysian family and non-family owned PLCs. Procedia Economics and Finance, 7, 221-229.
Nuhu, M. S., Umaru, S. Y., & Salisu, S. (2017). The effect of audit committee's quality on the financial performance of food and beverages industry in Nigeria. International Journal of Business and Management Invention, 6(9), 32- 40.
Pillai, R., & Al-Malkawi, H. (2018). On the relationship between corporate governance and firm performance: evidence from GCC countries. Research in International Business and Finance, 44(4), 394-410.
Pombo, C., & Gutiérrez, L.H. (2011). Outside directors, board interlocks and firm performance: empirical evidence from Colombian business groups. Journal of Economics and Business, 63(4),251-277.
Saleh, N.M., Iskandar, T.M., & Rahmat, M.M. (2007). Audit committee characteristics and earnings management: evidence from Malaysia”, Asian Review of Accounting, 15(2),147-163.
Samsuri, A.S. (2010). Earnings management in Malaysia: the role of audit committee chairman”, unpublished thesis in business administration (Accounting), (master’s thesis), Universiti Utara Malaysia, Kedah.
Schmidt, J., & Wilkins, M.S. (2013). Bringing darkness to light: The influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures. Auditing: A Journal of Practice & Theory, 32(1),221-244.
Sharma, V. D., & Iselin, E. R. (2012). The association between audit committee multiple-directorships, tenure, and financial misstatements. Auditing: A Journal of Practice & Theory, 31(3), 149-175.
Sharma, V. D., & Kuang, C. (2014). Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand. International Journal of Auditing, 18(1),76-89.
Shivdasani, A., & Yermack, D. (1999). CEO involvement in the selection of new board members: an empirical analysis. The Journal of Finance, 54(5),1829-1853.
Shu, P.-G., Yeh, Y.-H., Chiu, S.-B., & Yang, Y.-W. (2015). Board external connectedness and earnings management. Asia Pacific Management Review, 20(4),265-274.
Sultana, N. (2015). Audit committee characteristics and accounting conservatism. International Journal of Auditing, 19(2),88-102.
Sultana, N., Singh, H., & Van der Zahn, J.-L.W.M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(1),72-87.
Tanyi, P.N., & Smith, D.B. (2014). Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing: A Journal of Practice & Theory, 34(2),59-89.
Thoopsamut, W., & Jaikengkit, A. (2009). Audit committee characteristics, audit firm size and quarterly earnings management in Thailand. In Emerging Issues and Challenges in Business & Economics: Selected Contributions from the 8th Global Conference, Firenze University Press, 24 ,47
Turley, S., & Zaman, M. (2007). Audit committee effectiveness: informal processes and behavioural effects. Accounting, Auditing & Accountability Journal, 20(5),765-788.
Vafeas, N. (2003). Length of board tenure and outside director independence. Journal of Business Finance & Accounting, 30(7-8),1043-1064.
Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings. Contemporary accounting research, 22(4), 1093-1122.
Waelchli, U. and Zeller, J. (2013). Old captains at the helm: chairman age and firm performance. Journal of Banking & Finance, 37(5),1612-1628.
Wilbanks, R. M., Hermanson, D. R., & Sharma, V. D. (2017). Audit committee oversight of fraud risk: The role of social ties, professional ties, and governance characteristics. Accounting Horizons, 31(3), 21-38.
Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3), 295-316.
Yang, J.S., & Krishnan, J. (2005). Audit committees and quarterly earnings management. International Journal of Auditing, 9(3), 201-219.