References

Abdul Rahman, R. and R.M. Haniffa, 2005. The effect of role duality on corporate performance in Malaysia. Corporate Ownership Control, 2: 40-49.
Direct Link  |  

Akhigbe, A. and A.D. Martin, 2006. Valuation impact of Sarbanes-Oxley: Evidence from disclosure and governance within the financial services industry. J. Banking Finance, 30: 989-1006.
CrossRef  |  Direct Link  |  

Anderson, C.A. and R.N. Anthony, 1986. The New Corporate Directors: Insights for Board Members and Executives. 1st Edn., Whiley, New York, USA., ISBN: 9780471843412,.

Anderson, K.L., S.L. Gillan and D.N. Deli, 2003. Boards of directors, audit committees, and the information content of earnings. Weinberg Center for Corporate Governance Working Paper No. 2003-04. http://ssrn.com/abstract=444241.

Baliga, B.R., R.C. Moyer and R.S. Rao, 1996. CEO duality and firm performance: What's the fuss?. Strategic Manage. J., 17: 41-53.
Direct Link  |  

Barkess, L. and R. Simnett, 1994. The provision of other services by auditors: Independence and pricing issues. Accounting Bus. Res., 24: 99-108.
CrossRef  |  Direct Link  |  

Basioudis, I.G., E. Papakonstantinou and M.A. Geiger, 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus, 44: 284-309.
CrossRef  |  Direct Link  |  

Bathala, C.T., O.D. Bowlin and R.P. Rao, 1995. Debt structure, insider ownership and dividend policy: A test of the substitutability hypothesis in an agency framework. Res. Finance, 13: 237-260.

Baysinger, B. and R. Hoskisson, 1990. The composition of boards of directors and strategic control: Effects on corporate strategy. Acad. Manage. Rev., 15: 72-87.
Direct Link  |  

Baysinger, B.D. and H.N. Butler, 1985. Corporate governance and the board of directors: Performance effects of changes in board composition. J. Law Econ. Organ. 1: 101-124.
Direct Link  |  

Benkel, M., P. Mather and A. Ramsay, 2006. The association between corporate governance and earnings management: The role of independent directors. Corporate Ownership Control, 3: 65-75.
Direct Link  |  

Berger, A.N. and D.B. Humphrey, 1997. Efficiency of financial institutions: International survey and directions for future research. Eur. J. Operat. Res., 98: 175-212.
CrossRef  |  

Blay, A.D. and M.A. Geiger, 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemp. Accounting Res., 30: 579-606.
CrossRef  |  Direct Link  |  

Brickley, J.A., J.L. Coles and G. Jarrell, 1997. Leadership structure: Separating the CEO and chairman of the board. J. Corporate Finance, 3: 189-220.
CrossRef  |  

Bryan, D.M., C. Liu and S.L. Tiras, 2004. The influence of independent and effective audit committees on earnings quality. Working Papers. http://ssrn.com/abstract=488082

Byrd, J.W. and K.A. Hickman, 1992. Do outside directors monitor managers?: Evidence from tender offer bids. J. Financial Econ., 32: 195-221.
CrossRef  |  Direct Link  |  

Callaghan, J., M. Parkash and R. Singhal, 2009. Going-concern audit opinions and the provision of nonaudit services: Implications for auditor independence of bankrupt firms. Auditing J. Pract. Theory, 28: 153-169.
Direct Link  |  

Chang, J.C. and H.L. Sun, 2009. Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX. Intl. J. Accounting, 44: 1-32.
CrossRef  |  Direct Link  |  

Chung, K.H., P. Wright and B. Kedia, 2003. Corporate governance and market valuation of capital and R&D investments. Rev. Financial Econ., 12: 161-172.
CrossRef  |  

Coles, J.W., V.B. McWilliams and N. Sen, 2001. An examination of the relationship of governance mechanisms to performance. J. Manage., 27: 23-50.
CrossRef  |  Direct Link  |  

Dallas, L., 2003. Developments in US boards of directors and the multiple roles of corporate boards. San Diego Law Rev., Vol. 40.

DeAngelo, L.E., 1981. Auditor size and audit quality. J. Account. Econ., 3: 183-199.
CrossRef  |  Direct Link  |  

Dey, A., 2008. Corporate governance and agency conflicts. J. Accounting Res., 46: 1143-1181.
CrossRef  |  

Engel, E., R.M. Hayes and X. Wang, 2010. Audit committee compensation and the demand for monitoring of the financial reporting process. J. Accounting Econ., 49: 136-154.
CrossRef  |  Direct Link  |  

Fama, E.F. and M.C. Jensen, 1983. Separation of ownership and control. J. Law Econ., 26: 301-325.
Direct Link  |  

Firth, M., 2002. Auditor-provided consultancy services and their associations with audit fees and audit opinions. J. Bus. Fin. Account, 29: 661-693.
CrossRef  |  

Gani, L. and J. Jermias, 2006. Investigating the effect of board independence on performance across different strategies. Int. J. Account., 41: 295-314.
CrossRef  |  

Geiger, M.A. and D.V. Rama, 2003. Audit fees, nonaudit fees and auditor reporting on stressed companies. Auditing J. Pract. Theory, 22: 53-69.
Direct Link  |  

Goh, B.W., 2009. Audit committees, boards of directors and remediation of material weaknesses in internal control. Contemp. Accounting Res., 26: 549-579.
CrossRef  |  Direct Link  |  

Govindarajan, V. and J. Fisher, 1990. Strategy, control systems and resource sharing: Effects on business-unit performance. Acad. Manage. J., 33: 259-285.
CrossRef  |  Direct Link  |  

Gulati, R. and J.D. Westphal, 1999. Cooperative or controlling? The effects of CEO-board relations and the content of interlocks on the formation of joint ventures. Administrative Sci. Q., 44: 473-506.
CrossRef  |  Direct Link  |  

Hossain, M., S.F. Cahan and M.B. Adams, 2000. The investment opportunity set and the voluntary use of outside directors: New Zealand evidence. Accounting Bus. Res., 30: 263-273.
CrossRef  |  Direct Link  |  

Lee, C.I., S. Rosenstein, N. Rangan and W.N. Davidson, 1992. Board composition and shareholder wealth: The case of management buyouts. Financial Manage., 21: 58-72.
Direct Link  |  

Lennox, C.S., 1999. Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. J. Bus. Finance Accounting, 26: 779-805.
CrossRef  |  Direct Link  |  

Mohamad, H.S.M., H.M.A. Rashid and F.A.M. Shawtari, 2012. Corporate governance and earnings management in Malaysian government linked companies: The impact of GLCs' transformation policy. Asian Rev. Accounting, 20: 241-258.
Direct Link  |  

Njanike, K., T. Dube and E. Mashayanye, 2009. The effectiveness of forensic auditing in detecting, investigating and preventing bank frauds. J. Sustainable Dev. Afr., 10: 405-425.
Direct Link  |  

Osma, B.G. and B.G.D.A. Noguer, 2007. The effect of the board composition and its monitoring committees on earnings management: Evidence from Spain. Corporate Governance Intl. Rev., 15: 1413-1428.
CrossRef  |  Direct Link  |  

Park, Y.W. and H.H. Shin, 2004. Board composition and earnings management in Canada. J. Corporate Finance, 10: 431-457.
CrossRef  |  

Prevost, A.K., R.P. Rao and M. Hossain, 2002. Board composition in New Zealand: An agency perspective. J. Bus. Finance Accounting, 29: 731-760.
CrossRef  |  Direct Link  |  

Prevost, A.K., R.P. Rao and M. Hossain, 2002. Determinants of board composition in New Zealand: A simultaneous equations approach. J. Empirical Finance, 9: 373-397.
CrossRef  |  Direct Link  |  

Rechner, P.L. and D.R. Dalton, 1991. CEO duality and organizational performance: A longitudinal analysis. Strategic Manage. J., 12: 155-160.
CrossRef  |  Direct Link  |  

Rosenstein, S. and J.G. Wyatt, 1990. Outside directors, board independence and shareholder wealth. J. Fin. Econ., 26: 175-191.
CrossRef  |  Direct Link  |  

Sharma, D.S. and J. Sidhu, 2001. Professionalism vs commercialism: The association between non-audit services (NAS) and audit independence. J. Bus. Finance Accounting, 28: 563-594.
CrossRef  |  

Simunic, D.A., 1984. Auditing, consulting and auditor independence. J. Accounting Res., 22: 679-702.
CrossRef  |  Direct Link  |  

Singh, M. and W.N. Davidson, 2003. Agency costs, ownership structure and corporate governance mechanisms. J. Banking Finance, 27: 793-816.
CrossRef  |  Direct Link  |  

Vafeas, N. and E. Theodorou, 1998. The relationship between board structure and firm performance in the UK. Br. Accounting Rev., 30: 383-407.
CrossRef  |  

Westphal, J.D., 1999. Collaboration in the boardroom: Behavioral and performance consequences of CEO-board social ties. Acad. Manage. J., 42: 7-24.
CrossRef  |  

Young, B., 2003. Corporate governance and firm performance: Is there a relationship. Ivey Bus. J., 68: 1-5.

Zahra, S.A. and J.A. Pearce II, 1989. Boards of directors and corporate financial performance: A review and integrative model. J. Manage., 15: 291-334.
CrossRef  |  Direct Link  |