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Keywords: corporate governanceClose
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 would like to thank Todd D. Kravet (editor) and two...
Accounting Horizons (2023) 37 (3): 27–57.
Published: 01 September 2023
...Robert M. Bowen; Shantanu Dutta; Songlian Tang; Pengcheng Zhu SYNOPSIS We examine the effectiveness of corporate governance in influencing insider trading around private in-house meetings (hereafter “private meetings”) between management and investors in China. Consistent with better corporate...
Includes: Supplementary data
Accounting Horizons (2023) 37 (2): 133–159.
Published: 01 June 2023
... 2022 2023 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...
Accounting Horizons (2021) 35 (4): 105–125.
Published: 01 December 2021
... perception financial regulation corporate governance The fast-paced business environment and continually evolving financial regulations impose a higher standard on companies' internal control systems. Having built their reputation as control experts, internal auditors are increasingly relied...
Accounting Horizons (2021) 35 (3): 1–22.
Published: 01 September 2021
..., under the Senior Editorship of Gopal V. Krishnan. 1 11 2018 1 2 2021 2021 political connections audit pricing corporate governance A substantial portion of publicly listed firms in the United States (U.S.) have former politicians on their boards ( Goldman, Rocholl...
Accounting Horizons (2020) 34 (3): 193–211.
Published: 01 September 2020
... control audit following a merger. Prior studies of corporate governance find that audit committee expertise is positively associated with financial reporting quality ( Dhaliwal et al. 2010 ; Krishnan et al. 2011 ; Cohen et al. 2014 ). These studies examine a direct path between measures...
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. May 2017 July 2018 © 2019 American Accounting Association. 2019 corporate...
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...
Accounting Horizons (2017) 31 (3): 21–38.
Published: 01 September 2017
..., in the wake of accounting problems ( Fich and Shivdasani 2007 ; Srinivasan 2005 ). In some FFR cases, individual directors may even have to pay out-of-pocket expenses not covered by insurance ( Klausner, Black, and Cheffins 2005 ). audit committee corporate governance fraudulent financial reporting...
Accounting Horizons (2017) 31 (2): 69–82.
Published: 01 June 2017
...Therese R. Viscelli; Dana R. Hermanson; Mark S. Beasley SYNOPSIS Since the early 2000s, expectations have increased for organizations to strengthen corporate governance with enterprise risk management (ERM) processes, with the accounting profession playing a major role in these efforts...
Accounting Horizons (2017) 31 (1): 159–175.
Published: 01 March 2017
... with higher nonaudit services, longer auditor tenure, stronger corporate governance, and higher levels of dissatisfaction toward the company in general. Next, I examine the determinants of proxy advisor recommendations on auditor ratification. Less than 3 percent of observations receive...
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 Our research contributes to several strands of literature. First, we add to the limited...
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...
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...
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...
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...
Accounting Horizons (2012) 26 (2): 219–237.
Published: 01 June 2012
...William R. Baber; Lihong Liang; Zinan Zhu SYNOPSIS Empirical analysis in this study documents changes in the corporate governance characteristics, and changes in associations between governance characteristics, during the period 1997 to 2005. Further investigation indicates that corporate...
Accounting Horizons (2011) 25 (4): 703–727.
Published: 01 December 2011
.... Corresponding author: Jeffrey R. Cohen Email: firstname.lastname@example.org June 2010 May 2011 2011 family firms auditor resignations corporate governance market reactions We use two control samples as benchmarks. The first is a matched sample where sample firms are matched with control...