...Robert M. Wilbanks; Dana R. Hermanson; Vineeta D. Sharma SYNOPSIS This study examines audit committee (AC) oversight of fraudulent financial reporting (FFR) risk and management integrity, and how such oversight varies with AC social ties, professional ties, and governance characteristics...

...Gopal V. Krishnan; K. K. Raman; Ke Yang; Wei Yu SYNOPSIS Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO/CEO-board social ties and earnings...