On the Interrelation between Corporate Governance, Audit and Earnings Quality: A Review of the Underpinning Theories

Keyphrases

• Financial Reporting 100%
• Audit Quality 100%
• Earnings Quality 100%
• Corporate Governance Quality 100%
• Corporate Earnings 100%
• Monitoring Mechanism 100%
• Underpinning Theory 100%
• External Auditors 66%
• Reported Earnings 66%
• Audit Committee 66%
• Internal Audit 66%
• Audit Functions 66%
• Internal Corporate Governance 66%
• Politicians 33%
• Board of Directors 33%
• Financial Markets 33%
• Governance Mechanisms 33%
• Corporate Governance 33%
• Agency Theory 33%
• Academicians 33%
• Investment Decisions 33%
• Auditors 33%
• Academic Research 33%
• Interdependency 33%
• External Audit 33%
• Corporate Governance Characteristics 33%
• Institutional Theory 33%
• Reporting Process 33%
• Effectiveness of Corporate Governance 33%
• Corporate Governance Structure 33%
• Multiple Theories 33%
• Financial Reporting Quality 33%
• Internal Monitoring 33%
• Stewardship Theory 33%
• Governance Functions 33%
• Managerial Hegemony 33%
• Hegemony Theory 33%
• External Monitoring 33%

Economics, Econometrics and Finance

• Corporate Governance 100%
• Investors 33%
• Internal Audit 33%
• Agency Theory 16%
• Financial Market 16%
• Investment Decision 16%
• Stewardship 16%
• Institutional Theory 16%