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European Accounting Review Volume 22, 2013 - Issue 3
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The Effects of Audit Committee Members’ Age and Additional Directorships on the Cost of Equity Capital in the USA

Mai Dao College of Business and Innovation, The University of Toledo, Toledo, OH, USACorrespondence[email protected]
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,
Hua-Wei Huang College of Management, National Cheng Kung University, Tainan, Taiwan, Republic of ChinaView further author information
&
Jishan Zhu School of Business, SUNY Old Westbury, Old Westbury, NY, USAView further author information
Pages 607-643 | Received 01 Oct 2010, Accepted 01 Oct 2012, Published online: 20 Nov 2012

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Yu Ling Tsai & Hua-Wei Huang. (2021) Compensation committee characteristics and voluntary executive compensation disclosure. Applied Economics Letters 28:8, pages 640-645.
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Nigar Sultana, Harjinder Singh & Asheq Rahman. (2019) Experience of Audit Committee Members and Audit Quality. European Accounting Review 28:5, pages 947-975.
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David Manry, Hua-Wei Huang & Yun-Chia Yan. (2023) Financial statement fraud litigation, material weaknesses, and board characteristics. Accounting Research Journal 36:4/5, pages 349-368.
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Cullen Goenner, Xiaoli Guo & Matthew Notbohm. (2023) Audit engagement partner ideology, ideological homophily, and audit quality. Journal of Business Finance & Accounting.
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Hesham Ali, Emmanuel Adegbite & Tam Huy Nguyen. (2023) Corporate Governance and Corporate Political Responsibility. Business & Society 62:7, pages 1496-1540.
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Bushra Komal, Bilal, Ernest Ezeani, Asim Shahzad, Muhammad Usman & Juncheng Sun. (2021) Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China. International Journal of Finance & Economics 28:3, pages 2664-2682.
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Inês Borges Santos, Inês Pinto & Ana Isabel Morais. (2023) Audit Committee’s Characteristics and the Cost of Debt. Journal of Intercultural Management 15:1, pages 66-93.
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Christian Friedrich, Reiner Quick & Florian Schmidt. (2022) Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital. International Journal of Auditing.
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Chaudhry Ghafran, Noel O'Sullivan & Sofia Yasmin. (2022) When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation 47, pages 100467.
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Jun Hu, Wenbin Long, Ming Dai & Daifei (Troy) Yao. (2022) Does international experience of managers bring financing benefits? Evidence from the cost of equity capital. Journal of Contemporary Accounting & Economics 18:1, pages 100294.
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Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma & John R. Sparger. (2022) How Many Simultaneous Audit Committee Memberships Are Too Many?. Current Issues in Auditing 16:1, pages P9-P15.
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Kwok Yip Cheung & Ismail Adelopo. (2022) The effects of audit committee characteristics on its oversight effectiveness: Evidence from Hong Kong. Corporate Ownership and Control 20:1, pages 8-18.
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Kwok Yip Cheung & Chi Veng Chung. (2022) Board characteristics and audit committee diversities: Evidence from Hong Kong. Corporate Ownership and Control 19:4, pages 17-29.
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Ahsan Habib, Md. Borhan Uddin Bhuiyan & Julia Y.H. Wu. (2021) Audit committee ownership and the cost of equity capital. Managerial Auditing Journal 36:5, pages 665-698.
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Chengai Li, Lin Pan & Meilan Chen. (2021) The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China. Complexity 2021, pages 1-16.
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Mohammed A. Alhossini, Collins G. Ntim & Alaa Mansour Zalata. (2021) Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research. The International Journal of Accounting 56:01, pages 2150001.
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Andrea B. Weickgenannt, Dana R. Hermanson & Vineeta D. Sharma. (2021) How U.S. audit committees oversee internal control over financial reporting. International Journal of Auditing 25:1, pages 233-248.
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Divesh S. Sharma, Vineeta D. Sharma, Paul N. Tanyi & Xiaoyan Cheng. (2020) Should Audit Committee Directors Serve on Multiple Audit Committees? Evidence from Cost of Equity Capital. AUDITING: A Journal of Practice & Theory 39:2, pages 185-205.
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Pornsit Jiraporn, Ali Uyar, Cemil Kuzey & Merve Kilic. (2019) What drives board committee structure? Evidence from an emerging market. Managerial Auditing Journal 35:3, pages 373-397.
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Ranjith Appuhami. (2018) The signalling role of audit committee characteristics and the cost of equity capital. Pacific Accounting Review 30:3, pages 387-406.
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Patrick Velte. (2017) The link between audit committees, corporate governance quality and firm performance: A literature review. Corporate Ownership and Control 14:4, pages 15-31.
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Pauline Paquin & Thierry Nobre. (2015) Diversité en comptabilité contrôle audit. Revue internationale de psychosociologie et de gestion des comportements organisationnels Vol. XXII:54, pages 251-261.
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Jessica H. Yang & Siwen Liu. (2016) Voluntary Financial Disclosure on Social Media: Does Corporate Governance Matter?. SSRN Electronic Journal.
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