...Peter D. Easton; Stephannie A. Larocque; Paul Mason; Steven Utke ABSTRACT We describe variation in the reporting quality (i.e., accuracy and bias of reported net asset values (NAVs)) of private equity (PE) funds across types of external monitors (investors and auditors) and third-party service...

...Anya Nakhmurina ABSTRACT This paper examines the effect of state-level monitoring on municipal governance, focusing on outcomes in financial reporting quality, local corruption, political entrenchment, and municipal financial soundness. I exploit the staggered adoption of fiscal monitoring...

... communication, promotes IAF independence, and stands in greater ex ante need of monitoring assistance. JEL Classifications: G39; M40; M41. I thank members of my dissertation committee for valuable guidance: Lin Cheng, Preeti Choudhary (co-chair), Paul Michas, and Jayanthi Sunder (co-chair...

...Shannon W. Anderson; Mandy M. Cheng; Yee Shih Phua ABSTRACT We investigate whether prior collaboration experience affects a focal partner's response to the precision of monitoring controls adopted by a new partner, with consequences for their goodwill trust in, and subsequent cooperation...

... Lent, under the Senior Editorship of Mary E. Barth. 1 1 2018 1 6 2020 2021 economic policy uncertainty accounting quality earnings management investor attention monitoring press freedom Then, to address potential endogeneity concerns arising from omitted correlated...

...Andrew M. Bauer; Xiaohua Fang; Jeffrey A. Pittman ABSTRACT We analyze whether tough IRS monitoring generates a positive externality by constraining managers' bad news hoarding activities. Supporting this prediction, we find a negative relation between the threat of an IRS audit and stock price...

...Carlo Maria Gallimberti ABSTRACT I examine the relation between borrowers' financial reporting (FR) and the quality of banks' loan portfolios. This relation is theoretically ambiguous as better FR not only improves banks' monitoring of loans, but also grants more creditworthy borrowers cheaper...

... attention. ¹ One novel aspect of this finding is that managers reduce disclosure without worsening information quality or liquidity. disclosure management forecasts 8-K filings information quality liquidity institutional ownership passive investors monitoring Much research...

... beyond the year of the allegation. JEL Classifications: H25; M41; M48. Data Availability: All data are available from public sources identified in the paper. Second, this study underscores the importance of corporate employees (insiders) as monitors of firms' financial reporting and tax...

... quality audit committee monitoring Recent corporate financial scandals, such as Enron, WorldCom, and Tyco, have caused shareholders, investors, and the public to lose confidence in many of the parties involved in the financial reporting process. In an attempt to restore trust...

... gratefully acknowledge financial support from the University of Maryland's Robert H. Smith School of Business. Editor's note: Accepted by Steven Kachelmeier. July 2010 May 2012 2012 internal control monitoring remediation material...

... are not driven by firms headquartered in rural areas and conclude that religious social norms represent a mechanism for reducing costly agency conflicts, particularly when other external monitoring is low. Data Availability: Contact the authors. We are thankful for helpful comments received...

...Dennis Campbell; Marc J. Epstein; F. Asis Martinez-Jerez ABSTRACT This study investigates the relationship between monitoring, decision making, and learning among lower-level employees. We exploit a field-research setting in which business units vary in the “tightness” with which they monitor...