The importance of board committees–specialized subgroups that exist to perform many of
the board's most critical functions, such as setting executive compensation, identifying …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

Regulatory pressure to increase both audit committee financial expertise and board
independence has resulted in lower status for audit committees relative to management …

Concerns about the credibility of sustainability reports can be mitigated through assurance.
Although audit committee remit encompasses monitoring of sustainability issues, there are …

This study provides evidence on whether sustainability-oriented corporate governance
mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically …

This study tests whether firms seek to mitigate the adverse effects of Financial Reporting
Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC …

While US companies mainly list their board of directors alphabetically, this is not the case for
Chinese companies, most of which list their independent directors last. We interpret the …

We investigate the relationship between future financial statement restatements and audit
report lags. Audit report lags are defined as the number of days between the fiscal year-end …

We investigate whether companies with better reputations enjoy a lower cost of equity
financing. Using a sample of 9,276 large US companies from 1987 to 2011 and the …

This article examines the effect of state ownership on the labor cost stickiness of firms in 22
European countries. States are more likely to interfere in the decision-making processes of …