FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1994325090> ?p ?o ?g. }

• W1994325090 abstract "The objective of this study is to (1) re-examine the association between accounting conservatism and audit-firm tenure, (2) investigate the influences of audit committee characteristics on the association between accounting conservatism and audit-firm tenure, and (3) examine the impact of shareholder activism on the association between audit-firm tenure and accounting conservatism. Using two proxies for accounting conservatism (accrual-based and market-based measures), we find a negative relation between accounting conservatism and audit-firm tenure. We also find that the association between accounting conservatism and audit-firm tenure is weakened in firms with more audit committee members being more than 65 years old and higher level of shareholder activism. The results indicate that firms can reduce the effect of long audit firm tenure when the firms have more experienced audit committee member and more shareholder activism. Our study extends the current literature on audit committee and shareholder activism. The current study is also of interest to firms, regulators, and investors." @default.
• W1994325090 created "2016-06-24" @default.
• W1994325090 creator A5019710377 @default.
• W1994325090 creator A5021307301 @default.
• W1994325090 creator A5066510826 @default.
• W1994325090 date "2015-01-04" @default.
• W1994325090 modified "2023-10-01" @default.
• W1994325090 title "The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism" @default.
• W1994325090 cites W1578600265 @default.
• W1994325090 cites W1941014287 @default.
• W1994325090 cites W1974928497 @default.
• W1994325090 cites W1997012386 @default.
• W1994325090 cites W2008624682 @default.
• W1994325090 cites W2008865423 @default.
• W1994325090 cites W2015538552 @default.
• W1994325090 cites W2018616149 @default.
• W1994325090 cites W2021504331 @default.
• W1994325090 cites W2033076206 @default.
• W1994325090 cites W2059912207 @default.
• W1994325090 cites W2069209529 @default.
• W1994325090 cites W2071892020 @default.
• W1994325090 cites W2072230298 @default.
• W1994325090 cites W2074132263 @default.
• W1994325090 cites W2077135338 @default.
• W1994325090 cites W2084647474 @default.
• W1994325090 cites W2096862200 @default.
• W1994325090 cites W2101376317 @default.
• W1994325090 cites W2106798814 @default.
• W1994325090 cites W2152596199 @default.
• W1994325090 cites W2160469269 @default.
• W1994325090 cites W2160875587 @default.
• W1994325090 cites W2161878611 @default.
• W1994325090 cites W2170694901 @default.
• W1994325090 cites W2171191476 @default.
• W1994325090 cites W2313745202 @default.
• W1994325090 cites W279068095 @default.
• W1994325090 cites W286297135 @default.
• W1994325090 cites W3121408269 @default.
• W1994325090 cites W3122178747 @default.
• W1994325090 cites W3122702275 @default.
• W1994325090 cites W3122813019 @default.
• W1994325090 cites W3122993843 @default.
• W1994325090 cites W3123339055 @default.
• W1994325090 cites W3123382079 @default.
• W1994325090 cites W3123413558 @default.
• W1994325090 cites W3123435704 @default.
• W1994325090 cites W3123446927 @default.
• W1994325090 cites W3124707302 @default.
• W1994325090 cites W3124833093 @default.
• W1994325090 cites W3125059406 @default.
• W1994325090 cites W3125329529 @default.
• W1994325090 cites W3126107308 @default.
• W1994325090 cites W62881158 @default.
• W1994325090 cites W80683653 @default.
• W1994325090 doi "https://doi.org/10.5430/afr.v4n1p112" @default.
• W1994325090 hasPublicationYear "2015" @default.
• W1994325090 type Work @default.
• W1994325090 sameAs 1994325090 @default.
• W1994325090 citedByCount "1" @default.
• W1994325090 countsByYear W19943250902017 @default.
• W1994325090 crossrefType "journal-article" @default.
• W1994325090 hasAuthorship W1994325090A5019710377 @default.
• W1994325090 hasAuthorship W1994325090A5021307301 @default.
• W1994325090 hasAuthorship W1994325090A5066510826 @default.
• W1994325090 hasBestOaLocation W19943250901 @default.
• W1994325090 hasConcept C10138342 @default.
• W1994325090 hasConcept C120757647 @default.
• W1994325090 hasConcept C121955636 @default.
• W1994325090 hasConcept C137725906 @default.
• W1994325090 hasConcept C13896816 @default.
• W1994325090 hasConcept C144133560 @default.
• W1994325090 hasConcept C170856484 @default.
• W1994325090 hasConcept C17744445 @default.
• W1994325090 hasConcept C191602146 @default.
• W1994325090 hasConcept C199521495 @default.
• W1994325090 hasConcept C199539241 @default.
• W1994325090 hasConcept C2781426361 @default.
• W1994325090 hasConcept C39389867 @default.
• W1994325090 hasConcept C4577558 @default.
• W1994325090 hasConcept C94625758 @default.
• W1994325090 hasConcept C96640997 @default.
• W1994325090 hasConceptScore W1994325090C10138342 @default.
• W1994325090 hasConceptScore W1994325090C120757647 @default.
• W1994325090 hasConceptScore W1994325090C121955636 @default.
• W1994325090 hasConceptScore W1994325090C137725906 @default.
• W1994325090 hasConceptScore W1994325090C13896816 @default.
• W1994325090 hasConceptScore W1994325090C144133560 @default.
• W1994325090 hasConceptScore W1994325090C170856484 @default.
• W1994325090 hasConceptScore W1994325090C17744445 @default.
• W1994325090 hasConceptScore W1994325090C191602146 @default.
• W1994325090 hasConceptScore W1994325090C199521495 @default.
• W1994325090 hasConceptScore W1994325090C199539241 @default.
• W1994325090 hasConceptScore W1994325090C2781426361 @default.
• W1994325090 hasConceptScore W1994325090C39389867 @default.
• W1994325090 hasConceptScore W1994325090C4577558 @default.
• W1994325090 hasConceptScore W1994325090C94625758 @default.
• W1994325090 hasConceptScore W1994325090C96640997 @default.
• W1994325090 hasLocation W19943250901 @default.
• W1994325090 hasOpenAccess W1994325090 @default.
• W1994325090 hasPrimaryLocation W19943250901 @default.

• next