Topic · Corporate Governance and Financial Management

Most cited papers in Corporate Governance and Financial Management

Corporate Governance and Financial Management

What are the most cited papers in Corporate Governance and Financial Management?

The most cited paper in Corporate Governance and Financial Management is "The Relation between Auditors' Fees for Nonaudit Services and Earnings Management" (Richard M. Frankel, Marilyn F. Johnson, Karen K. Nelson, 2002), with 1,384 citations. Next come "Board, audit committee, culture and earnings management: Malaysian evidence" (826) and "Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis" (605).

Published TypeAccessCitations

Showing 50 of 100 papers. Every paper with more than 116 citations is listed.

Most cited papers, sortable by citations and release date
#	Paper
1	The Relation between Auditors' Fees for Nonaudit Services and Earnings Management Richard M. Frankel, Marilyn F. Johnson, Karen K. Nelson · The Accounting Review	Mar 2002	1,384
2	Board, audit committee, culture and earnings management: Malaysian evidence Rashidah Abdul Rahman, Fairuzana Haneem Mohamed Ali · Managerial Auditing Journal	27 Jul 2006	826
3	Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis Jerry W. Lin, Mark I. Hwang · International Journal of Auditing	22 Jul 2009	605
4	Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China Michael A. Firth, Peter M.Y. Fung, Oliver Meng Rui · Journal of Accounting and Public Policy	26 Jun 2007	524
5	Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia Sylvia Veronica Siregar, Sidharta Utama · The International Journal of Accounting	13 Feb 2008	496
6	The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable Mayang Mahrani, Noorlailie Soewarno · Asian Journal of Accounting Research Open access	17 Oct 2018	421
7	CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity Hanh Song Thi Pham, Hien Thi Tran · Journal of Business Research	10 Aug 2020	342
8	EFFECTS OF RETURN ON ASSET, DEBT TO ASSET RATIO, CURRENT RATIO, FIRM SIZE, AND DIVIDEND PAYOUT RATIO ON FIRM VALUE Asmaul Husna, Ibnu Satria · International Journal of Economics and Financial Issues Open access	Sep 2019	335
9	Differential patterns of textual characteristics and company performance in the chairman's statement Mark A. Clatworthy, Michael John Jones · Accounting Auditing & Accountability Journal	Jul 2006	318
10	Auditing in times of social distancing: the effect of COVID-19 on auditing quality Khaldoon Albitar, Ali Meftah Gerged, Hassan Yahia Kikhia et al. · International Journal of Accounting and Information Management Open access	18 Sep 2020	293
11	Internal auditing practices and internal control system Faudziah Hanim Fadzil, Hasnah Binti Haron, Muhamad Jantan · Managerial Auditing Journal	Oct 2005	289
12	PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI I Nyoman Agus Suwardika, I Ketut Mustanda · E-Jurnal Manajemen Universitas Udayana Open access	2 Mar 2017	286
13	Board of Directors and Opportunistic Earnings Management: Evidence from India Jayati Sarkar, Subrata Kumar Sarker, Kaustav Sen · Journal of Accounting Auditing & Finance	Oct 2008	266
14	The Relation between Managerial Ability and Audit Fees and Going Concern Opinions Gopal V. Krishnan, Changjiang Wang · Auditing A Journal of Practice & Theory	Nov 2014	262
15	The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Sunitha Devi, Ni Made Sindy Warasniasih, Putu Riesty Masdiantini et al. · Journal of Economics Business and Accountancy Ventura Open access	13 Nov 2020	259
16	Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba Dian Agustia · Jurnal Akuntansi dan Keuangan Open access	May 2013	258
17	Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan Eka Indriyani · Akuntabilitas Open access	22 Oct 2017	230
18	The effect of audit adjustments on earnings quality: Evidence from China Clive S. Lennox, Xi Wu, Tianyu Zhang · Journal of Accounting and Economics	28 Aug 2015	226
19	Languages and earnings management Jaehyeon Kim, Yongtae Kim, Jian Tao Zhou · Journal of Accounting and Economics Open access	Apr 2017	223
20	Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress Aziatul Waznah Ghazali, Nur Aima Shafie, Zuraidah Mohd Sanusi · Procedia Economics and Finance Open access	2015	221
21	Does Board of Director’s Characteristics Affect Firm Performance? Evidence from Malaysian Public Listed Companies Siti Norwahida Shukeri, Ong Wei Shin, Mohd Shahidan Shaari · International Business Research Open access	8 Aug 2012	219
22	The Effect of the Board Composition and its Monitoring Committees on Earnings Management: evidence from Spain Beatriz García Osma, Belén Gill de Albornoz Noguer · Corporate Governance An International Review	Nov 2007	219
23	Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting Yung-I Lou, Ming-Long Wang · Journal of Business & Economics Research (JBER) Open access	3 Feb 2011	217
24	Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Properti dan Real Estate Putu Mikhy Novari, Putu Vivi Lestari · DOAJ (DOAJ: Directory of Open Access Journals)	13 Sep 2016	199
25	Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan Adhitya Agri Putra, Putu Vivi Lestari · DOAJ (DOAJ: Directory of Open Access Journals)	6 Jul 2016	197
26	Influence Analysis of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange Mohd. Heikal, Muammar Khaddafi, Ainatul Ummah · International Journal of Academic Research in Business and Social Sciences Open access	16 Dec 2014	197
27	Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong Bikki L. Jaggi, Sidney Chi-Moon Leung · Journal of International Accounting Auditing and Taxation	2007	196
28	Audit Committee Financial Expertise and Earnings Management: The Role of Status Patrick G. Badolato, Dain C. Donelson, Matthew S. Ege · SSRN Electronic Journal PreprintOpen access	2013	195
29	The Effect of Profitability, Liquidity, Leverage and Firm Growth of Firm Value with its Dividend Policy as a Moderating Variable Ardina Zahrah Fajaria, Isnalita, NIDN. 0022086605 · International Journal of Managerial Studies and Research Open access	2018	186
30	Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya terhadap Manajemen Laba Welvin I Guna, Arleen Herawaty · Jurnal Bisnis dan Akuntansi Open access	Apr 2010	184
31	Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors Martin Glaum, Wayne R. Landsman, Sven Wyrwa · The Accounting Review	2018	178
32	PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2010) Reny Dyah Retno, Denies Priantinah · Nominal Barometer Riset Akuntansi dan Manajemen Open access	Sep 2012	174
33	Corporate governance, corporate profitability toward corporate social responsibility disclosure and corporate value (comparative study in Indonesia, China and India stock exchange in 2013-2016) Ida Bagus Anom Purbawangsa, Solimun Solimun, Adji Achmad Rinaldo Fernandes et al. · Social Responsibility Journal	29 Jul 2019	173
34	The effect of company characteristics and auditor characteristics to audit report lag Muhammad Rifqi Abdillah, Agus Widodo Mardijuwono, Habiburrochman Habiburrochman · Asian Journal of Accounting Research Open access	4 Sep 2019	169
35	Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China Ting‐Chiao Huang, Hsihui Chang, Jeng‐Ren Chiou · Auditing A Journal of Practice & Theory	Sep 2015	168
36	Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon Yossi Septriani, Desi Handayani · DOAJ (DOAJ: Directory of Open Access Journals)	31 May 2018	167
37	Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Yofi Prima Agustia, Elly Suryani · Jurnal ASET (Akuntansi Riset) Open access	25 Jun 2018	165
38	Does gender diverse board mean less earnings management? Khine Kyaw, Mojisola Olugbode, Barbara Petracci · Finance research letters	16 May 2015	165
39	FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Nur Kholis, Eka Dewi Sumarmawati, Hestin Mutmainah · Jurnal Analisis Bisnis Ekonomi Open access	28 Apr 2018	160
40	PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Vidiyanna Rizal Putri, Bella Irwasyah Putra · Jurnal Manajemen Dayasaing Open access	25 Aug 2017	160
41	PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Mayarisa Oktamawati	25 Aug 2019	159
42	Pengaruh Profitabilitas, Sruktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan Ignatius Leonardus Lubis, Bonar Marulitua Sinaga, Hendro Sasongko · Jurnal Aplikasi Bisnis dan Manajemen Open access	25 Sep 2017	159
43	Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Aset terhadap Struktur Modal dan Nilai Perusahaan Dewa Ayu Intan Yoga Maha Dewi, Gede Mertha Sudiartha · E-Jurnal Manajemen Universitas Udayana Open access	10 Apr 2017	159
44	Corporate Governance Quality and Earnings Management: Evidence from Jordan Sinan S. Abbadi, Qutaiba Hijazi, Ayat Al-Rahahleh · Australasian Accounting Business and Finance Journal Open access	2016	159
45	The Impact of Leverage on Real Earnings Management Norhayati Zamri, Rahayu Abdul Rahman, Noor Saatila Mohd Isa · Procedia Economics and Finance Open access	2013	159
46	Pengaruh Kualitas Audit Terhadap Manajemen Laba Ingrid Christiani, Yeterina Widi Nugrahanti · Jurnal Akuntansi dan Keuangan Open access	Jun 2014	158
47	PENGARUH EPS, PER, CR DAN ROE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Pande Widya Rahmadewi, Nyoman Abundanti · E-Jurnal Manajemen Universitas Udayana Open access	8 Mar 2018	156
48	The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence Adel Ali Al‐Qadasi, Shamharir Abidin · Corporate Governance	3 Jan 2018	156
49	Audit Committee Effectiveness, Audit Quality and Earnings Management: An Empirical Study of the Listed Companies in Egypt Mohammed Moustafa Soliman, Aiman Ahmed Ragab · SSRN Electronic Journal PreprintOpen access	2013	154
50	PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 Ngadiman Ngadiman, Christiany Puspitasari · Jurnal Akuntansi Open access	17 Nov 2017	153

Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.