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Keywords: corporate governance
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Journal Articles
Accounting Horizons (2023) 37 (4): 149–175.
Published: 01 December 2023
... operating decisions and when the firm has better internal corporate governance. Collectively, our evidence suggests that executive ethnic diversity strengthens the internal governance of U.S. public firms. JEL Classifications: M41; M48. We specifically examine the impact of executives’ ethnic diversity...
Journal Articles
Journal Articles
Accounting Horizons (2023) 37 (2): 133–159.
Published: 01 June 2023
...; G23; G32; G34. common ownership accounting comparability corporate governance Accounting comparability is a desired qualitative characteristic that enhances the usefulness of financial-accounting information and enables financial statement users to identify similarities and differences...
Journal Articles
Accounting Horizons (2021) 35 (4): 105–125.
Published: 01 December 2021
... perception financial regulation corporate governance Several corporate and accounting scandals surfaced in the early 2000s, triggering the passage of the Sarbanes-Oxley Act in 2002, which was designed to increase investors' protection by enhancing the corporate governance system. The emergence...
Journal Articles
Accounting Horizons (2021) 35 (3): 1–22.
Published: 01 September 2021
..., Shanghai Lixin University of Accounting and Finance, College of Accounting, Shanghai, China. Editor's note: Accepted by Linda A. Myers, under the Senior Editorship of Gopal V. Krishnan. 1 11 2018 1 2 2021 2021 political connections audit pricing corporate governance...
Journal Articles
Accounting Horizons (2020) 34 (3): 193–211.
Published: 01 September 2020
... University. Mikhail Sterin, Texas State University, McCoy College of Business, School of Accounting, San Marcos, TX, USA. Editor's note: Accepted by Gopal V. Krishnan. 5 2019 4 2020 2020 internal control audit Sarbanes-Oxley corporate governance Audit committees...
Journal Articles
Accounting Horizons (2019) 33 (1): 181–205.
Published: 01 March 2019
... board meeting absence. Overall, our study confirms the importance of corporate secretary in favor of modern corporate governance outcomes and board processes. JEL Classifications: G15; G30; K22; M41. The authors thank Ragu Rau, Vernon J. Richardson (editor), and anonymous referees...
Journal Articles
Accounting Horizons (2018) 32 (4): 85–115.
Published: 01 December 2018
... an important corporate governance role by serving as both bonding and controlling mechanisms to mitigate managerial exploitation of firm resources. Data Availability: Data are publicly available from sources identified in the article. The paper benefits greatly from comments of Dr. Vernon Richardson...
Journal Articles
Accounting Horizons (2017) 31 (3): 21–38.
Published: 01 September 2017
... service. audit committee corporate governance fraudulent financial reporting social ties professional ties The passage of the Sarbanes-Oxley Act ( U.S. House of Representatives 2002 ) has increased the focus on the audit committee (AC) as a key monitor of top management, especially...
Journal Articles
Journal Articles
Accounting Horizons (2017) 31 (1): 159–175.
Published: 01 March 2017
... advisors issue Against recommendations for each of these criteria. I discuss the implications of the findings, which should be of interest to regulators, investors, public companies, and audit firms. auditor ratification corporate governance proxy advisor proxy disclosure shareholder voting...
Journal Articles
Accounting Horizons (2017) 31 (1): 141–157.
Published: 01 March 2017
... and suggestions on how to improve this paper. Editor's note: Accepted by Brian W. Mayhew. September 2016 December 2016 2017 auditor ratification market reaction corporate governance H2:  There is no association between the market reaction to the subsequent dismissal...
Journal Articles
Accounting Horizons (2015) 29 (1): 41–60.
Published: 01 March 2015
... comments. December 2012 September 2014 2015 family firms material weakness disclosure dual-class shares internal control corporate governance A family firm is defined as a company where family members, either founders or descendants, continue to hold positions in top...
Journal Articles
Accounting Horizons (2015) 29 (1): 83–113.
Published: 01 March 2015
...Hye Seung (Grace) Lee; Xu Li; Heibatollah Sami SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence...
Journal Articles
Accounting Horizons (2013) 27 (3): 511–538.
Published: 01 September 2013
... controlling for earnings quality, corporate governance, audit quality, stock price informativeness, and potential endogeneity. Our findings are important as they suggest that board diversity adds to the transparency and accuracy of financial reports such that earnings expectations are likely to be more...
Journal Articles
Accounting Horizons (2012) 26 (4): 725–740.
Published: 01 December 2012
... is negatively associated with firms meeting or beating analyst earnings forecasts and financial restatements. Our study therefore extends the corporate governance and financial reporting quality literature by identifying CEO age as a determinant of financial reporting quality. Data Availability: Data...
Journal Articles
Journal Articles
Accounting Horizons (2011) 25 (4): 703–727.
Published: 01 December 2011
..., incorporate the effect of regulatory changes to corporate governance that altered the fundamental relationship between audit firms and their clients in the post-SOX era ( Whisenant et al. 2003 ). In addition to institutional ownership, the paper controls for a wide array of governance variables (including...