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Keywords: governance
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 185–205.
Published: 01 May 2020
... their governance responsibilities. Our study informs policymakers, boards, and nominating committees and advances the literature on multiple directorships, audit committees, and cost of equity. JEL Classifications: G12; G14; M40; M41. Data Availability: All data are publicly available from sources identified...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (4): 59–84.
Published: 01 October 2015
... Act ( U.S. House of Representatives 2010 ) even legislates RCs for certain large banks. Distinct from audit committees, RCs present a unique setting to extend our understanding of the relation between emerging governance mechanisms and auditing. Using a sample of 3,980 U.S.-listed banks from 2003–2011...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (1): 29–56.
Published: 01 February 2014
... their governance structure. We thank Phil Shane, Ed Swanson, Linda Ruchala, Aaron Crabtree, Emanuel Zur, and workshop participants at the University of Nebraska–Lincoln, the 8th Annual Governance Workshop, the 2011 American Accounting Association Annual Meeting, and the 2013 European Accounting Association...