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Watts, R. and Zimmerman, J. (1983) Agency Problems, Auditing, and the Theory of the Firm: Some Evidence. Journal of Law and Economics, 2, 613-633.
http://www.researchgate.net/profile/Ross_Watts/publication/24100630_Agency_Problems_Auditing_ and_the_Theory_of_the_Firm_Some_Evidence/links/0912f50dcb6e398a51000000.pdf
http://dx.doi.org/10.1086/467051

has been cited by the following article:

• TITLE: Research on the Influence of the Characteristics of Independent Director to the Quality of Internal Control Self-Assessment Report

  AUTHORS: Weiwei Huang

  KEYWORDS: Characteristic of Independent Director, The Quality of Internal Control Self-Assessment Report

  JOURNAL NAME: Modern Economy, Vol.6 No.6, June 15, 2015

  ABSTRACT: This article selects the empirical data from Shanghai A share, using multiple linear regression model to discuss the impact to the quality of the internal control self-assessment report from four aspects of the characteristic of the independent directors. The conclusions are that the number of independent directors, the independent directors’ proportion and the auditing professional background of independent directors are positively correlated with the quality of internal control self-assessment report, and the age of the independent directors, the independent directors’ reward and the location consistency of the independent directors and the company are negatively correlated with the quality of internal control self-assessment report. Finally, this paper gives four suggestions.