Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

We provide new evidence on the codependence among the many country attributes
previously linked to financial reporting quality. First, we show that the synchronicity of 21 …

Abstract Using 1,584 listed banks from 64 countries during the COVID-19 pandemic, we
conduct the first broad-based international study of the effect of the pandemic on bank …

We present a systematic review of research conducted on culture in finance journals,
accompanied by bibliometric summary analysis. We summarize publication and citation …

This paper examines the impact of social trust on stock price crash risk. Social trust
measures the level of mutual trust among the members of a society. Using a large sample of …

We find that firms headquartered in US counties with higher levels of social capital incur
lower bank loan spreads. This finding is robust to using organ donation as an alternative …

In 2010, Google unexpectedly withdrew its searching business from China, reducing
investors' ability to find information online. The stock price crash risk for firms searched for …

While open innovation provides a new paradigm to sustain a firm's competitive advantage,
opening up to external knowledge also entails substantial risks of appropriation and …

The COVID-19 pandemic has had a significant impact on both the financial market and the
real economy, leading to widespread concern about the relationship between …

While the effect of culture on finance and management has been well documented in the
literature, it is unclear whether and by which channel (s) ethnic diversity affects corporate …