@incollection{, A758F9CC9D15F8449EB3997D3634DC8B , author={{Pao-ChenLee} and {Pao-ChenLee} and {Kainan University}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}145114 } @incollection{b0, , author={{ LJAbbot } and { SParker } and { GFPeters }} , booktitle={{Audit Committee Characteristics and Restatements}} , year={2004} 23 } @book{b1, , title={{Competition for managers, corporate governance and incentive compensation. Corporate Governance and Incentive Compensation}} , author={{ VVAcharya } and { MGabarro } and { PFVolpin }} , year={2011. March 16. 2010} , note={AFA} } @incollection{b2, , title={{Does the existence of voluntary audit committees really affect IFRS-required disclosure? The Kuwaiti evidence}} , author={{ FSAlanezi } and { SSAlbuloushi }} , journal={{International Journal of Disclosure and Governance}} 8 2 , year={2011} } @incollection{b3, , title={{The determinants of audit committee independence and activity: evidence from the UK}} , author={{ BAl-Najjar }} , journal={{International Journal of Auditing}} 15 2 , year={2011} } @incollection{b4, , title={{Independent Directors and the ALO Corporate Governance Project}} , author={{ SMBainbridge }} , journal={{George Washington Law Review}} 61 , year={1993} } @incollection{b5, , title={{Audit committee characteristics and investment in internal auditing}} , author={{ ABarua } and { DVRama } and { VSharma }} , journal={{Journal of accounting and public policy}} 29 5 , year={2010} } @incollection{b6, , title={{A Limited Rationality Model of Interlocking Directorates}} , author={{ MBazerman } and { FDSchoorman }} , journal={{Academy of Management Review}} 8 2 , year={1983} } @incollection{b7, , title={{An empirical analysis of the relation between the board of director composition and financial statement fraud}} , author={{ MSBeasley }} , journal={{The Accounting Review}} 71 4 , year={1996} } @incollection{b8, , author={{ JBédard } and { SMChtourou } and { LCourteau }} , booktitle={{The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management}} , year={2004} 23 } @book{b9, , title={{The Modern Corporation and Private Property}} , author={{ ABerle } and { GMeans }} , year={1932} , publisher={World Inc} , address={New York, NY} } @book{b10, , title={{The Audit Committee Handbook}} , author={{ LJBraiotta }} , year={1999} , publisher={Wiley} , address={New York} , note={4th ed.} } @incollection{b11, , title={{Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees: Report and Recommendations, Blue Ribbon Committee}} , journal={{BRC}} , year={1999} , note={and the National Association of Securities Dealers} } @incollection{b12, , title={{Financial Aspects of Corporate Governance}} , author={{ ACadbury }} , booktitle={{The Cadbury Report")}} , year={1992} } @book{b13, , title={{The Committee on the Financial Aspect of Corporate Governance}} , author={{ Uk;London } and { Gee } and { LtdCo }} , note={The Cadbury Committee")} } @incollection{b14, , title={{CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*}} , author={{ JVCarcello } and { TLNeal } and { ZVPalmrose } and { SScholz }} , journal={{Contemporary Accounting Research}} 28 2 , year={2011} } @incollection{b15, , title={{The Strategic Context of External Network Ties: Examining the Impact of Director Appointments on Board Involvement in Strategic Decision Making}} , author={{ MACarpenter } and { JDWestphal }} , journal={{Academy of Management Journal}} 44 4 639 , year={2001} } @book{b16, , title={{Chinese Center of Economic Research}} } @incollection{b17, , title={{Impact of Audit Committee Characteristics on Earnings Management in Malaysian Public Listed Companies}} , author={{ RChandrasegaram } and { MRRahimansa } and { SK ARahman } and { SAbdullah } and { NNMat }} , journal={{International Journal of Finance and Accounting}} 2 2 , year={2013} } @incollection{b18, , title={{Exploration the system of establishing Audit Committee for the Chinese listing corporations (????????å§?"å?"¡?????? ç ?"?) Modern Finance and Economics}} , author={{ SLChang }} , journal={{? ??ç¶?")}} 142 12 21 , year={2001} } @incollection{b19, , title={{Company Presidents Look at the Board of Directors}} , author={{ WDClendenin }} , journal={{California Management Review}} 16 3 , year={1972} } @book{b20, , title={{USA: Financial Executives Research Foundation, transfer from 'What is Corporate Governance (????????)}} , author={{ PLCochran } and { SLWartic }} , year={1988} , publisher={Prentice Hall} 1996 Shanghai Economic Research (????ç ?"? , note={Corporate Governance: A Review of Literature (????--????(1988).)?International Corporate Governance} } @incollection{b21, , title={{The impact on auditor judgments of CEO influence on audit committee independence}} , author={{ JRCohen } and { LMGaynor } and { GKrishnamoorthy } and { AMWright }} , journal={{Auditing: A Journal of Practice & Theory}} 30 4 , year={2011} } @book{b22, , author={{ JCohen } and { GKrishnamoorthy } and { AWright }} , title={{Corporate Governance in the Post-Sar banes-Oxley Era: Auditors' Experiences*}} , year={2010} } @incollection{b23, , title={{}} , journal={{Contemporary Accounting Research}} 27 3 } @incollection{b24, , title={{The Rise of the Audit Committee in UK Quoted Companies: A Curious Phenomenon?}} , author={{ PCollier }} , journal={{Accounting, Business and Financial History}} 6 2 , year={1996} } @incollection{b25, , title={{The Report of the National Commission on Fraudulent Financial Reporting}} , author={{ Coso }} , booktitle={{The Treadway Report"), USA: The Committee of Sponsoring Organizations (COSO)}} , year={1987} } @incollection{b26, , title={{Guidelines for the Articles of Association of Listed Companies}} , booktitle={{China Security Regulatory Commission ????????å§?"??(CSRC)}} Beijing, China , year={2006. 2006. 2006} , note={????????(2006???)., tr. 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Characteristics of audit committee financial experts: an empirical study}} , author={{ VMIyer } and { EMBamber } and { JGriffin }} , journal={{Managerial Auditing Journal}} 28 1 , year={2013} } @incollection{b46, , title={{Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure}} , author={{ MCJensen } and { WHMeckling }} , journal={{Journal and Financial Economics}} 3 , year={1976} } @incollection{b47, , title={{Boards of Directors: A Review and Research Agenda}} , author={{ JLJohnson } and { CMDaily }} , journal={{Journal of Management}} 22 3 , year={1996} } @incollection{b48, , title={{An Investigation of the Relationship between Board Composition and Stockholder Suits}} , author={{ IFKesner } and { RBJohnson }} , journal={{Strategic Management Journal}} 11 4 , year={1990} } @incollection{b49, , title={{Board Composition and Corporate Performance: How the Australian Experience Informs Contrasting Theories of Corporate Governance}} , author={{ GCKiel } and { GJNicholson }} , journal={{Corporate Governance: An International Review}} 11 3 , year={2003} } @incollection{b50, , title={{AC, board of director characteristics, and earnings management}} , author={{ AKlein }} , journal={{Journal of Accounting and Economics}} 33 3 , year={2002a} } @incollection{b51, , title={{Economic Determinants of AC Independent}} , author={{ AKlein }} , journal={{The Accounting Review}} 77 2 , year={2002b} } @incollection{b52, , title={{Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*}} , author={{ GVKrishnan } and { GVisvanathan }} , journal={{Contemporary Accounting Research}} 25 3 , year={2008} } @incollection{b53, , title={{Audit committee financial expertise, litigation risk, and corporate governance}} , author={{ JKrishnan } and { JELee }} , journal={{Auditing: A Journal of Practice & Theory}} 28 1 , year={2009} } @book{b54, , title={{Telephone survey methods: sampling, selection and supervision}} , author={{ PJLavrakas }} , year={1993} , publisher={Sage} , address={Newbury Park, CA and London} , note={2nd ed.} } @incollection{b55, , title={{The effect of audit committee characteristics on intellectual capital disclosure}} , author={{ JLi } and { MMangena } and { RPike }} , journal={{Accounting and Business Research}} 44 2 , year={2012} } @incollection{b56, , title={{The Class of Shareholdings and its Impacts on Corporate Performance: A Case of State Shareholding Composition in Chinese Public Corporations}} , author={{ GSLiu } and { PSun }} , journal={{Corporate Governance: An International Review}} 13 1 , year={2005} } @book{b57, , title={{Pawns or Potentates: the Reality of America's Corporate Boards}} , author={{ JWLorsch } and { EMaciver }} , year={1989} , publisher={Harvard Business School Press} , address={Boston, MA} } @book{b58, , author={{ ML GMace }} , title={{Directors: Myth and Reality}} Boston , year={1971} Division of Research Graduate School of Business Administration Harvard University } @incollection{b59, , title={{Strategists on the Board}} , author={{ TMcnulty } and { APettigrew }} , journal={{Organization Studies}} 20 1 47 , year={1999} } @incollection{b60, , title={{Who Control Whom? An Examination of the Relation between Management and Boards of Directors in Large American Corporations}} , author={{ MSMizruchi }} , journal={{Academy of Management Review}} 8 3 , year={1983} } @incollection{b61, , title={{A Longitudinal Study of the Formation of Interlocking Directorates}} , author={{ MSMizruchi } and { LBStearns }} , journal={{Administrative Science Quarterly}} 33 2 , year={1988} } @incollection{b62, , author={{ MMuth } and { LDonaldson }} , booktitle={{Stewardship Theory and Board Structure: A Contingency Approach}} , year={1998} 11 } @incollection{b63, , title={{Company Law of the People's Republic of China ??????????, promulgated on}} , journal={{NPC}} 1 22 , year={2006. 30 October 2005. January 2006. July 2007} , note={Beijing: National People's Congress ???? ????} } @book{b64, , title={{Final NYSE Corporate Governance Rules}} , author={{ Nyse }} , year={2003} } @book{b65, , title={{OECD's definition is consistent with the one presented by Cadbury}} , author={{ Oecd }} , year={1999. 1992} } @incollection{b66, , title={{The Relative Power of CEOs and Boards of Directors: Associations with Corporate Performance}} , author={{ JAPearce } and { SAZahra }} , journal={{Strategic Management Journal}} 12 , year={1991} } @incollection{b67, , title={{On Studying Managerial Elites}} , author={{ AMPettigrew }} , journal={{Strategic Management Journal}} 13 , year={1992} } @incollection{b68, , title={{Size and Composition of Corporate Boards of Directors: The Organization and its Environment}} , author={{ JPfeffer }} , journal={{Administrative Science Quarterly}} , year={1972} } @book{b69, , title={{The External Control of Organizations: A Resource Dependence Perspective}} , author={{ JPfeffer } and { GSalancik }} , year={1978} , publisher={Harper and Row} , address={New York} } @incollection{b70, , title={{The 1993 POB Report')}} , author={{ Pob }} , journal={{Public Interest: A Special Report}} , year={1993} , publisher={POB). 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United States Federal Law} } @book{b79, , title={{Shanghai Stock Exchange Guidelines for CGof Listed Companies ????????}} , author={{ Sse }} , year={2000. 2000-12-02} , publisher={SSE} , address={Shanghai, China; Shanghai Stock Exchange ?????æ??"?} } @incollection{b80, , title={{Board Composition and Corporate Financing: The Impact of Financial Institution Representation on Borrowing}} , author={{ LBStearns } and { MSMizruchi }} , journal={{Academy of Management Journal}} 36 3 603 , year={1993} } @incollection{b81, , title={{The impact of audit committee existence and audit committee meeting frequency on the external audit: Perceptions of Australian auditors}} , author={{ JStewart } and { LMunro }} , journal={{International Journal of Auditing}} 11 1 , year={2007} } @book{b82, , title={{Boards at Work: How Directors View their Roles and Responsibilities}} , author={{ PStiles } and { BTaylor }} , year={2001} , publisher={Oxford University Press} , address={Oxford} } @incollection{b83, , title={{An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons}} , author={{ XSu } and { SChen } and { ZWang }} , journal={{International Journal of Auditing}} 9 3 , year={2005} } @book{b84, , title={{The Inner Circle: Large Corporations and the Rise of Business Political Activity in the}} , author={{ MUseem }} , editor={U.S. and U.K.} , year={1984} , publisher={Oxford University Press} , address={Oxford} } @incollection{b85, , title={{The Relationship Between Board Structure and Firm Performance in the UK}} , author={{ NValeas } and { ETheodorou }} , journal={{British Accounting Review}} 30 , year={1998} } @incollection{b86, , title={{Board Dynamics and the Influence of Professional Background, Gender and Ethnic Diversity of Directors}} , author={{ NVan Der Walt } and { CIngley }} , journal={{Corporate Governance: An International Review}} 11 3 , year={2003} } @book{b87, , author={{ SCVance }} , title={{Corporate Leadership: Boards, Directors and Strategy}} New York, NY , publisher={McGraw-Hill} , year={1983} } @book{b88, , title={{The Research of Corporate Governance Structure (???????ç ?"?)}} , author={{ WCWang }} , year={2005} } @incollection{b89, , title={{Collaboration in the Boardroom: Behavioural and Performance Consequences of CEO-Board Social Ties}} , author={{ JDWesphal }} , journal={{Academy of Management Journal}} 42 1 , year={1999} } @book{b90, , title={{The Rules of the Game: Inside the Corporate Board Room}} , author={{ TLWhisler }} , year={1984} , address={Homewood, IL: Dow Jones-Irwin} } @incollection{b91, , title={{A Ground Theory Exposition of the Role of the Supervisory Board in China}} , author={{ Z-ZJXiao } and { JDahya } and { Z-JLin }} , journal={{British Journal of Management}} 15 , year={2004} } @incollection{b92, , title={{Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee}} , author={{ BXie } and { WNDavidson } and { PJDadalt }} , journal={{Journal of Corporate Finance}} 9 , year={2003} } @incollection{b93, , title={{Corporate Governance in a Third World Country with Particular Reference to Nigeria}} , author={{ AG AYakasai }} , journal={{Corporate Governance: An International Review}} 9 3 , year={2001} } @incollection{b94, , title={{Determinants of audit committee meeting frequency: evidence from Chinese listed companies}} , author={{ FYin } and { SGao } and { WLi } and { HLv }} , journal={{Managerial Auditing Journal}} 27 4 , year={2012} } @incollection{b95, , title={{Urban Differentiation, Characteristics of Boards of Directors and Organizational Effectiveness}} , author={{ MZald }} , journal={{American Journal of Sociology}} 73 , year={1967} } @incollection{b96, , title={{Corporate Ownership and Control: The Large Corporation and the Capitalist Class}} , author={{ MZeitlin }} , journal={{American Journal of Sociology}} 79 5 , year={1974} } @incollection{b97, , title={{Audit committee quality, auditor independence, and internal control weaknesses}} , author={{ YZhang } and { JZhou } and { NZhou }} , journal={{Journal of accounting and public policy}} 26 3 , year={2007} }