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1-5 of 5
Keywords: corporate governance
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2020) 20 (1): 138–171.
Published: 01 December 2020
.... 1 3 2019 1 4 2020 2020 corporate governance Securities and Exchange Commission revolving door regulator board of directors It is the mission of the Securities and Exchange Commission ( SEC 2013 ) “to protect investors, maintain fair, orderly, and efficient markets...
Includes: Supplementary data
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2020) 20 (1): 28–60.
Published: 01 December 2020
...; M14; M41. Data Availability: The data are available from the authors upon request. 1 10 2019 1 5 2020 2020 corporate governance sustainability corporate social responsibility capital allocations social environmental accounting We thank Charles Cho, Amy M...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2017) 17 (1): 31–59.
Published: 01 December 2017
... governance In the aftermath of Enron, WorldCom, and other accounting scandals, the call went forth for more “transparency” in accounting and corporate governance ( Arya, Glover, and Sunder 2003 ). The aim of these “transparency” fixes was to answer calls from shareholders, governments, and a broad...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2017) 17 (1): 107–129.
Published: 01 December 2017
... against ratification for the auditors receiving deficiency reports in a weak corporate governance environment. Overall, we do not find evidence that shareholders vote against auditor ratifications when their auditors receive unfavorable inspection reports. However, we find some evidence that shareholders...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2015) 15 (1): 27–52.
Published: 01 December 2015
...Winifred D. Scott ABSTRACT Transparency is a fundamental principle of good corporate governance. A disclosure is an important mechanism that enhances corporate governance through increased transparency and better informed stakeholders. When a government operation contractually assigns prison...