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Holthausen, R. W., D. F. Larcker and R. G. Sloan (1995), “Annual bonus schemes and the manipulation of earnings”, Journal of Accounting & Economics 19, pp. 29-74. Holthausen, R. W. and R. W. Leftwich (1983), “The economic consequences of accounting choice: Implications of costly contracting and monitoring”, Journal of Accounting and Economics 5, pp. 77–117. International Federation of Accountants (2003), Rebuilding Public Confidence in Financial Reporting. http://www.ifac.org/credibility International Federation of Accountants (2004), Handbook of International Auditing, Assurance, and Ethics Pronouncements. http://www.ifac.org/Guidance International Organization of Securities Commissions (2002), “Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence”. http://www.iosco.org Jaime, J. and B. Noguer (2004), “Specification and Power of Cross-sectional Abnormal Working Capital Accruals Models in the Spanish Context”, European Accounting Review, Vol. 13, nº 1, pp.73-104. Jensen, M., and W. Meckling (1976), “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics 3, pp. 305-360. John, K. and L. Senbet (1998), “Corporate Governance and Board Effectiveness”, Journal of Banking and Finance 22, pp 371-403. Jones, Jennifer J. (1991), “Earnings Management During Import Relief Investigations”, Journal of Accounting Research 22, pp 193-228. 43
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Page 1 and 2: DP 2006 - 09 Board Structure and Mo
Page 3 and 4: BOARD STRUCTURE AND MODIFIED AUDIT
Page 5 and 6: ecent accounting scandals, the “S
Page 7 and 8: are higher if a firm is identified
Page 9 and 10: etter judge the “the true and fai
Page 11 and 12: than other auditors, which can be i
Page 13 and 14: emphases, before the issuance, in t
Page 15 and 16: Pr ob( OPIN = 1) = F( α + β NUM +
Page 17 and 18: Asset profitability (ROA) is introd
Page 19 and 20: Given the above, our first step in
Page 21 and 22: 5. Empirical results 5.1. Auditing
Page 23 and 24: information on any executive commit
Page 25 and 26: The extant literature (e.g., Beasle
Page 27 and 28: modified opinion, the difference be
Page 29 and 30: (p-value=0.34), at the same time th
Page 31 and 32: percentage of non-executive board m
Page 33 and 34: Klein (2002a) finds evidence that a
Page 35 and 36: corporate governance reports of lis
Page 37 and 38: 26 Mota—Engil, SGPS, SA Mota-Engi
Page 39 and 40: Bradshaw, M. T., S. A. Richardson a
Page 41 and 42: Dechow, P.M. and D. J. Skinner (200
Page 43: Gaver, J. J., K. M. Gaver and J. R.
Page 47 and 48: Nelson, M. W., J. A. Elliott and R.
Page 49 and 50: Teoh, S. H., I. Welch and T. J. Won
Page 51 and 52: Figure 1 - Relation between the boa
Page 53 and 54: Table 2 Sample Industry Distributio
Page 55 and 56: Variable Mean Std Dev. Quantitative
Page 57 and 58: Table 7 Mean (median) figures of va
Page 59 and 60: Table 10 Logistic regression result
Page 61 and 62: Variable Expected sign Constant ? N

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