J.&nbsp;Abbott et&nbsp; S.&nbsp;Parker (2004), &laquo;&nbsp;Audit committee characteristics and restatements&nbsp;&raquo;, <em>Auditing: A Journal of Practice and Theory</em>, vol.&nbsp;23, pp.&nbsp;69-87. C.&nbsp;Cai, K.&nbsp;Keasey et H.&nbsp;Short&nbsp; (2006), &laquo;&nbsp;Corporate Governance and Information Efficiency in Security Markets&nbsp;&raquo;, <em>European Financial Management</em>, vol.&nbsp;12, pp.&nbsp;763-787. C.&nbsp;Charoenwong, D.&nbsp;Ding et N.&nbsp;<a href="http://economics-finance.massey.ac.nz/nvisaltanachoti.php" target="_self" title="Associate Professor Nuttawat Visaltanachoti">Visaltanachoti</a> (2010), &laquo;&nbsp;Adverse selection and corporate governance&nbsp;&raquo;, <em>International Review of Economics and Finance.</em> J.&nbsp;Dahya,&nbsp; O.&nbsp;Dimitrov et J.&nbsp;McConnell (2008), &laquo;&nbsp;Dominant shareholders, corporate boards, and corporate value: A cross-country analysis&nbsp;&raquo;, <em>Journal of Financial Economics</em>, vol.&nbsp;87, pp.&nbsp;73-100. A.&nbsp;Edwards, L.&nbsp;Harris et M.&nbsp;Piwowar (2007), &laquo;&nbsp;Corporate bond market transaction costs and transparency&nbsp;&raquo;,<em> The Journal of Finance, </em>vol.&nbsp;62. A.&nbsp;Klein (2002), &laquo;&nbsp;Audit Committee, Board of Director Characteristics, and Earnings Management&nbsp;&raquo;, <em>Journal of Accounting and Economics</em>, vol.&nbsp;33, pp.&nbsp;375-400.