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Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors’ Governance Ability

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  • Anna Rose
  • Jacob Rose

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  • Anna Rose & Jacob Rose, 2008. "Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors’ Governance Ability," Journal of Business Ethics, Springer, vol. 83(2), pages 193-205, December.
    • Handle: RePEc:kap:jbuset:v:83:y:2008:i:2:p:193-205
    DOI: 10.1007/s10551-007-9611-1
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    References listed on IDEAS

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    1. Buckley, Adrian & van der Nat, Mattheus, 2003. "Derivatives and the Non-executive Director," European Management Journal, Elsevier, vol. 21(3), pages 389-397, June.
    2. Anna M. Rose & Jacob M. Rose, 2003. "The effects of fraud risk assessments and a risk analysis decision aid on auditors’ evaluation of evidence and judgment," Accounting Forum, Taylor & Francis Journals, vol. 27(3), pages 312-338, September.
    3. Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters, in: Essays in the Economics of Crime and Punishment, pages 1-54, National Bureau of Economic Research, Inc.
    4. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
    5. Roger E. Kasperson & Ortwin Renn & Paul Slovic & Halina S. Brown & Jacque Emel & Robert Goble & Jeanne X. Kasperson & Samuel Ratick, 1988. "The Social Amplification of Risk: A Conceptual Framework," Risk Analysis, John Wiley & Sons, vol. 8(2), pages 177-187, June.
    6. Mark L. Defond & Rebecca N. Hann & Xuesong Hu, 2005. "Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?," Journal of Accounting Research, Wiley Blackwell, vol. 43(2), pages 153-193, May.
    7. Bamber, Em, 1983. "Expert Judgment In The Audit Team - A Source Reliability Approach," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 396-413.
    8. Davidson, Wallace III & Xie, Biao & Xu, Weihong, 2004. "Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise," Journal of Accounting and Public Policy, Elsevier, vol. 23(4), pages 279-293.
    9. Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
    10. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    11. Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
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    Cited by:

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    2. Yinka M. Salaudeen & Taibat A. Atoyebi & Bamidele A. Oyegbile, 2018. "Enterprise Risk Management and Performance of Selected Listed Consumer Goods Companies in Nigeria," Applied Finance and Accounting, Redfame publishing, vol. 4(1), pages 112-121, February.

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