..., USA. Editor’s note: Accepted by Yves Gendron, under the Senior Editorship of Kathryn Kadous. 19 08 2023 10 02 2025 20 02 2025 2025 audit committee corporate governance evolving responsibilities boundary work boundary tactics THE ACCOUNTING REVIEW Vol. XX...

...: Accepted by Joseph H. Schroeder, under the Senior Editorship of W. Robert Knechel. 25 11 2021 16 07 2024 22 08 2024 2025 related-party transactions AS 18 auditing PCAOB economic consequences of standards corporate governance Related-party transactions (RPTs...

..., the 2021 Econometric Society North American Summer Meeting, the 2021 Stony Brook International Conference on Game Theory, the 2021 Conference on Markets and Economies with Information Frictions, the 2021 Financial Markets and Corporate Governance Conference, the 2021 Rotterdam School of Management...

..., Beatrice Michaeli (discussant), Rachel Geoffroy (discussant), two anonymous reviewers, and workshop participants at Fordham University, Georgia State University, Peking University, The University of Texas at Dallas, University of Toronto (Finance), the Center for Corporate Governance (Copenhagen Business...

... takeover threats earnings management corporate governance international accounting investor protection Corporate governance is important because of the inherent agency problems present when managers are separated from investors. Managers may pursue their private interests, which may not align...

... implemented three interventions, 20 two interventions, and 37 one intervention. This first stage resulted in a shared folder with all intervention documents. board gender diversity investment corporate governance Regulators worldwide are responding to increasing demand for board gender...

... Dikolli, Yonca Ertimur, Fabrizio Ferri, Tim Gray, Melissa Martin, Heidi Packard, Andrea Pawliczek, Jordan Schoenfeld, Ewa Sletten, Jayanthi Sunder, Andy Van Buskirk, Sarah L. C. Zechman, and seminar participants at the Corporate Governance and Executive Compensation Research Series, The Ohio State...

... market peer firms’ forced CEO turnovers is negatively related to a firm’s real earnings management. CEO turnover relative evaluation spillover effects product market peers real earnings management corporate governance The assumption in the disciplinary effect hypothesis...

... 04 2023 12 05 2023 2023 director appointments director labor market securities class action lawsuits corporate governance Outside directors play a key role in monitoring and advising management ( Weisbach 1988 ; Hermalin and Weisbach 1998 ; A. Knyazeva, D. Knyazeva...

... and Control, Fontainebleau, France. Editor’s note: Accepted by Daniel J. Taylor, under the Senior Editorship of W. Robert Knechel. 27 07 2020 21 10 2022 07 11 2022 2023 executive labor market corporate governance shareholder activism A large body of research...

... examine the impact of data breach disclosure laws on shareholder risk proxied by firms’ cost of equity capital. Cyber risk is an economy-wide risk that all corporations, governments, and individuals face. Whereas steps can be taken to mitigate cyber risk, it is widely acknowledged that there is no panacea...

... audit committee internal audit corporate governance monitoring financial reporting reliability My study relates closely to the resource component of AC effectiveness. AC resources include an adequate number of committee members, as well as access to management, external auditors, and internal...

...Ruiyuan Chen; Sadok El Ghoul; Omrane Guedhami; He Wang; Yang Yang ABSTRACT Using a sample of firms from 51 countries and a difference-in-differences approach that exploits corporate governance shocks induced by cross-listing in the U.S., we find that firms tend to engage in less tax avoidance...

... evaluation corporate governance For almost two decades, regulators, academics, and investor activists have attempted to understand the role of non-generally accepted accounting principles (GAAP) earnings, also commonly labeled “adjusted” or “pro forma” earnings. About two-thirds of Standard...

... 2022 management forecasts board centrality corporate governance Assessing the behavior of firms other than their own can be informative for managers in the process of forecasting earnings. Managers may learn from information about decision-making and strategies of other firms...

... shareholder activism shareholder engagement investor relations corporate governance In this paper, we examine whether firms can avoid or mitigate the costly effects of investor activism through the use of a dedicated investor relations (IR) function (i.e., hiring of an internal IR officer/team...

...Musaib Ashraf ABSTRACT Economic theory suggests that negative peer events can result in market-wide spillovers that help unaffected firms take real actions to enhance corporate governance. Motivated by the SEC's concern about cybersecurity, I study the role of peer events in corporate governance...

.... Our results continue to offer no support for the effect of earnings management incentives on investment professionals' assessments of accounting information usefulness, irrespective of preparers' corporate governance quality. Instead, we find that poor corporate governance, by itself, reduces...

... outcomes beyond acquisition decisions. Overall, our results are consistent with the notion that social media play a role in corporate governance by gathering crowd wisdom and uncovering additional value-relevant information. JEL Classifications: G34; G14; M41. We are grateful for the helpful...

.... Editor's note: Accepted by Elaine G. Mauldin, under the Senior Editorship of Mary E. Barth. 8 2018 9 2019 2020 audit committee board of directors corporate governance information technology financial reporting reliability financial reporting timeliness This study...