...Oksana Kim ABSTRACT Using a unique sample of hand-collected profiles of foreign directors over the period of 2006–2016, I examine whether foreign directors' board representation improves its dual role of monitoring and advising executives. The setting for this study is Russian public companies...

..., appears to translate into lower-quality RAS-based audits of financially distressed companies. JEL Classifications: M42; M48. 2020 audit duality auditor independence audit quality modified opinion Russian public companies We thank the participants of the plenary session...