This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

We develop two measures of board composition to investigate whether directors appointed
by the CEO have allegiance to the CEO and decrease their monitoring. Co-option is the …

To deter financial misstatements, many companies have recently adopted compensation
recovery policies—commonly known as “clawbacks”—that authorize the board to recoup …

This book provides researchers and scholars with a comprehensive and up-to-date analysis
of earnings management theory and literature. While it raises new questions for future …

We review and assess research findings from more than 120 papers in accounting, finance,
and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant …

This study examines the effect of the exogenous increase in the presence of female directors
on FTSE350 corporate boards in the UK, as mandated by the Davies Report (2011), on the …

This study examines the information content of Form 4 filings under the more timely
disclosure regime introduced by Section 403 of the Sarbanes‐Oxley Act of 2002 (SOX) …

Recent years have seen a sharp decline in the use of balance sheet-based covenants in
private debt contracts. I hypothesize that changes in accounting standards can explain part …

Dividend-paying firms tend to manage earnings upward when their earnings would
otherwise fall short of expected dividend levels. This behavior is evident only in firms with …