Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure
This study examines whether connected boards of directors restore their reputation via
conservative accounting after financial misstatements. Using a sample of restating firms from …
conservative accounting after financial misstatements. Using a sample of restating firms from …
Increasing shareholder focus: the repercussions of the 2015 corporate governance reform in Japan
The corporate governance reform promulgated in 2015 in Japan has contributed to a
substantial increase of board independence and a reduction of average board tenure. Our …
substantial increase of board independence and a reduction of average board tenure. Our …
The Impact of Corporate Governance in Indonesia's Biggest Banks on Accounting Conservatism Through Audit Quality
A Nurmansyah - Ilomata International Journal of Tax and Accounting, 2024 - ilomata.org
Banks are typically linked with conservative accounting practises due to the handling of big
assets. This study investigates how company governance impacts accounting conservatism …
assets. This study investigates how company governance impacts accounting conservatism …
[PDF][PDF] The Role of Regulation in Auditing
V Kern - 2024 - unipub.uni-graz.at
Financial accounting plays a crucial role in reducing information asymmetry among market
participants, which is vital for the efficient functioning of markets. Information asymmetry …
participants, which is vital for the efficient functioning of markets. Information asymmetry …
The Relationship between Fair Value Accounting Experience and Professional Skepticism among Auditors
E King - 2022 - search.proquest.com
Professional skepticism is a basic requirement for audits of fair value accounting (Public
Company Accounting Oversight Board [PCAOB], 2020b). Despite the importance of …
Company Accounting Oversight Board [PCAOB], 2020b). Despite the importance of …
[PDF][PDF] The Moderating Role of Economic Distress on Accounting Conservatism: Effects of Tax Planning, Solvency, and Profitability
Amid the economic turmoil triggered by the COVID-19 pandemic, the integrity of financial
reporting has become pivotal, posing significant challenges for accounting conservatism …
reporting has become pivotal, posing significant challenges for accounting conservatism …
Independent Directors' Reputation Incentives, Firm Performance, and Accounting Conservatism: Evidence from Australia
Q Le - 2021 - opal.latrobe.edu.au
Independent Directors’ Reputation Incentives, Firm Performance, and Accounting Conservatism:
Evidence from Australia Page 1 Independent Directors’ Reputation Incentives, Firm Performance …
Evidence from Australia Page 1 Independent Directors’ Reputation Incentives, Firm Performance …