We examine the association between board independence and the characteristics of non-
GAAP earnings. Our results suggest that companies with less independent boards are more …

We study whether outside directors are held accountable for poor monitoring of executive
compensation by examining the reputation penalties to directors of firms involved in the …

We use experimental markets to examine stock‐based compensation's impact on the
objectivity of participants serving as audit committee members. We compare audit committee …

We examine whether firms with a stock option plan for their audit committee members are
more likely to have internal control weaknesses. Using a sample of 486 US firms, we find …

This study investigates some of the most important avenues that mangers use to manipulate
the value of stock option grants. It also compares the use of these avenues in firms that issue …

We examine the characteristics of Street Earnings and board independence to understand
how board structure shapes disclosure. We find that when boards contain fewer …

Mergers and Acquisitions are generally undertaken for strategic purposes but from a
corporate governance standpoint, they can be regarded as those events that can intensify …

We examine the empirical relationship between supervisory board compensation and
monitoring effectiveness. In this context, we use a data set comprising companies in the …

This study investigates the circumstances under which outside directors voluntarily increase
the risk profile of their compensation packages. We address this question by studying equity …