This study evaluates how the use of alternative fraud model practice aids affects external
auditors' fraud risk judgments. The extant fraud literature, including professional audit …

We investigate the association between managerial overconfidence and audit fees, as well
as the effect of a strong audit committee on this relation. Overconfident managers tend to …

Abstract The Sarbanes–Oxley act (SOX) was enacted to strengthen corporate governance
practices in the United States; since SOX enactment, the audit committee has received …

Personal ties (eg, belonging to the same country club) and/or professional ties (eg, serving
on boards together) between the CEO and audit committee members can potentially impair …

The purpose of this study is to test the effects of inappropriate CEO social influence pressure
and CFO accounting experience on CFOs' reporting judgments and decisions. Specifically …

This study investigates the impact of excluding stock options for non-executive directors
(NEDs) on the relationship between executive pay and firm performance. The research …

This study examines audit committee (AC) oversight of fraudulent financial reporting (FFR)
risk and management integrity, and how such oversight varies with AC social ties …

Recent research reveals that accruals-based earnings management (AEM) is decreasing
while real earnings management (REM) is increasing, suggesting the correlation is due to …

This study examines the joint effect of investor sophistication and the prospect of critical
audit matter (CAM) disclosure on experienced audit committee members' propensity to ask …

We examine the role of the audit committee in their oversight of whistle-blowing. Our study
examines whether the quality of the audit committee, captured by its independence …