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Keywords: monitoring
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Journal Articles
The Accounting Review 1–31.
Published: 17 January 2024
...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...
Journal Articles
The Accounting Review (2023) 98 (2): 329–359.
Published: 01 March 2023
... communication, promotes IAF independence, and stands in greater ex ante need of monitoring assistance. JEL Classifications: G39; M40; M41. Academic literature commonly discusses AC effectiveness in terms of a framework that includes the committee's (1) composition, including independence...
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (4): 233–260.
Published: 01 July 2021
... 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 Although practitioners identify industry- and economy-wide factors...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (4): 81–109.
Published: 01 July 2021
...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...
Journal Articles
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
...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...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (6): 1–21.
Published: 01 November 2020
... ownership passive investors monitoring Much research on voluntary disclosure focuses on decisions stemming from persistent factors. For example, the economic forces that give rise to a firm's level of proprietary costs are largely persistent, and how the voluntary disclosure decision is affected...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (5): 247–280.
Published: 01 September 2017
.... DeFond. October 2013 November 2016 2017 whistleblowers financial misreporting tax aggressiveness monitoring Since the accounting scandals of the early 2000s, U.S. regulators have increasingly looked to whistleblowers to help uncover financial misconduct. In December 2002...
Includes: Supplementary data
Journal Articles
The Accounting Review (2014) 89 (1): 113–145.
Published: 01 January 2014
... to offer sufficient oversight over the reporting quality and audits of the financial statements. This study explores (1) the extent and type of social ties observed between CEOs and audit-committee members, and (2) whether such ties reduce the quality of audit committee monitoring. social...
Journal Articles
The Accounting Review (2012) 87 (6): 2027–2060.
Published: 01 November 2012
... 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 weaknesses cost...
Journal Articles
The Accounting Review (2012) 87 (2): 645–673.
Published: 01 March 2012
... 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. Although prior research has extensively examined...
Journal Articles
The Accounting Review (2011) 86 (6): 1909–1934.
Published: 01 November 2011
...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...