... 2025 related-party transactions AS 18 auditing PCAOB economic consequences of standards corporate governance Related-party transactions (RPTs) appear in numerous cases of financial reporting fraud and represent potential risks of material misstatements in financial statements...

..., 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...

..., Christian Leuz, Nan Li, 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...

... takeover threats earnings management corporate governance international accounting investor protection Corporate governance is essential for mitigating agency problems and maximizing firm value. Strong governance helps align managers’ incentives with those of shareholders. Regulators presumably...

.... Armstrong, under the Senior Editorship of W. Robert Knechel. 06 05 2022 16 10 2023 26 10 2023 2024 board gender diversity investment corporate governance Regulators worldwide are responding to increasing demand for board gender diversity (BGD) by experimenting...

... 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...

.... Armstrong, under the Senior Editorship of Mary E. Barth. 18 10 2021 23 05 2023 25 05 2023 2023 CEO turnover relative evaluation spillover effects product market peers real earnings management corporate governance To adapt in a world of constant change...

... 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 Masulis 2013 ). Active and retired top executives are typically the most desired outside...

... executive labor market corporate governance shareholder activism To better understand the mechanisms underlying the relation between activist influence on CEO recruiting and firm performance, I examine the characteristics of the hiring process and the characteristics of the new CEOs. First...

... cybersecurity cyber risk disclosure cost of capital information technology real effects capital markets disclosure mandates consumer protection corporate governance Separation of ownership and control, and the existence of externalities, gives rise to opportunistic behavior by managers ( Jensen...

... actual AC activities and processes inform the quality of financial reporting oversight ( Larcker and Tayan 2011 ). In recent years, practitioners and regulators have sharpened their focus on internal audit functions as a vital component of corporate governance ( AICPA 2008 ; IIA 2017 ; NYSE 2020...

...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...

... suggests that the fraction of CEO pay that seems attributable to opportunistic non-GAAP reporting, while limited, is economically meaningful. JEL Classifications: G14; G34; G38; M12; M41. non-GAAP earnings CEO pay performance evaluation corporate governance For almost two decades...

... 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...

... is successful to a point, even when performance is somewhat poor, but it is not effective when there is extremely poor performance. shareholder activism shareholder engagement investor relations corporate governance In this paper, we examine whether firms can avoid or mitigate...

...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. social media corporate governance...

.... 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...

..., University of Toronto. Editor's note: Accepted by Brian D. Cadman, under the Senior Editorship of Mary E. Barth. 10 2017 8 2019 2020 related-party transactions disclosure regulation real consequences implied cost of capital corporate governance RPT governance SEC...