... for a plausibly exogenous reason while maintaining their cross-listing status. After losing FPI status, foreign firms must comply with corporate governance, financial statement reporting, and insider trading disclosure requirements of U.S. domestic issuers. We find that FPI status is associated with lower cross...

... (RPSs). The association between RPSs and audit fees becomes prominent after the enactment of The Companies Act of 2013. Discussions with audit partners suggest that The Companies Act of 2013 led to increases in audit effort. Our results provide information regarding the corporate governance environment...

.... accounting standards corporate governance accounting misstatements We thank Joseph H. Schroeder (editor), two anonymous reviewers, Christopher Agoglia, Matthew Baugh, Colleen Boland, Jim Cannon, Asher Curtis, Bong Hwan Kim, Jagan Krishnan, Jayanthi Krishnan, Sam Lee, Zhejia Ling, Mark Ma, Gerald S...

... and theories. We provide numerous specific research questions to guide future research toward advancing our understanding of ACs and their impact on corporate governance. We thank Gregory M. Trompeter, Jeff Cohen, Laurie Ereddia, Udi Hoitash, Ganesh Krishnamoorthy, Terry Neal, Divesh Sharma, Vineeta Sharma...

... understanding of important areas of auditing and corporate governance research. However, many researchers embarking on an interview-based study for the first time (in particular, in North America) have received little, if any, formal training in conducting interview studies ( Malsch and Salterio 2016 ; Kenno...

... of Internal Auditors, internal audit practitioners, and academics interested in internal audit or corporate governance. Data Availability: Data were obtained from the CBOK 2015 Global Internal Audit Practitioner Survey (Altamonte Springs, FL, U.S.: The IIA Research Foundation). Visit www.theiia.org/CBOK...

... in family controlled firms with MLS. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G32; G34; M42; D86. multiple large shareholders private benefits of control corporate governance audit fees This paper examines whether the presence...

... Association. All rights reserved. 2019 dual-class audit quality disporportionate control rights corporate governance insider ownership We examine the relationship between disproportionate insider control, enabled through dual-class share structures, and the demand for audit quality. Dual...

... note: Accepted by Jeffrey R. Cohen. August 2016 August 2017 © 2018 American Accounting Association. All rights reserved. 2018 corporate governance internal audit qualitative research quality Outside of this internal/external audit relationship little is known about...

... and strength of legal system) and company-level (corporate governance) variables. After correcting for potential self-selection bias, our results reveal significant variations in country patterns for both of these decisions, with both the demand for GHG assurance services and the preference for an accounting...

... comments were also received from (in alphabetical order) an anonymous reviewer, Timothy Bauer, Kees Camfferman, Christopher Chapman, Yves Gendron, Emily Griffith, Kris Hoang, Marion Brivot, Mark Peecher, and Mélanie Roussy. 2016 accounting research auditing research corporate governance...

... and Development [OECD] 2012). The academic literature on RPTs has mainly focused on the effectiveness of corporate governance mechanisms in monitoring RPTs and enhancing the transparency of their reporting. This literature has improved understanding the way RPTs should be monitored and the potential...

...Gary F. Peters; Andrea M. Romi SUMMARY This study provides evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees...

... independence corporate governance CEO influence management incentives Jeffrey R. Cohen is a Professor at Boston College, Lisa Milici Gaynor is an Assistant Professor at the University of South Florida, Ganesh Krishnamoorthy is an Associate Professor at Northeastern University, and Arnold M. Wright...

...Joseph V. Carcello; Dana R. Hermanson; Zhongxia (Shelly) Ye SUMMARY Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize...

... audit committee auditor independence accruals corporate governance fees, earnings management nonaudit This study investigates how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. This is the first...