Building on archival, anecdotal, and survey evidence on managers׳ roles in accounting
manipulations, I develop an agency model to examine the effects of a CEO׳ s power to …

This study focuses on three broad Finance organization roles: reporting, compliance, and
internal control/risk management (RCCR); performance management; and strategic partner …

Purpose The plethora of changes in the corporate governance landscape over the past two
decades has the potential to tighten governance regimes and influence the preference of …

I develop two empirical models to quantify agency friction caused by moral hazard in top
management teams. They capture shareholders' distinct perspectives on compensating top …

We demonstrate a novel link between relationship-specific investments and risk in a setting
where division managers operate under moral hazard and collaborate on joint projects …

Robotic Process Automation (RPA) is an automation solution which has grown in popularity
during recent years. It can be used to automate repetitive knowledge work tasks with …

We examine differences in political ideology between audit partners and Chief Financial
Officers (CFOs) and the impact of these differences on financial reporting quality. These …

É antiga a discussão, dentro do espectro da Governança Corporativa, sobre qual é o real
papel das empresas. Destacam-se duas teorias antagônicas: a teoria da maximização da …

Moving forward towards integrated reporting : a study on the level of disclosure on the content
elements of the "IR" Framework in the financial services industry | CiNii Research CiNii 国立 …