This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

In this review, we challenge the idea that directors are well positioned to be effective
monitors of management. Moving beyond the logic of incentives and ability, we …

The ongoing Covid-19 pandemic has been exerting negative effects on several economies
in 2020. Therefore, it is of paramount importance to examine the impact of this pandemic on …

Using a sample of 394 French firms for the period of 2001 to 2010, we study the relationship
between female directorship and firms' accounting (ROA and ROE) and market-based …

Departing from previous studies, this paper investigates the impact of corporate board
diversity on corporate performance and executive pay within the context of Middle East and …

Investor attention matters for corporate actions. Our new identification approach constructs
firm-level shareholder “distraction” measures, by exploiting exogenous shocks to unrelated …

This paper draws from the service science and professional service literatures to
conceptualize financial auditing as an economic service. A central characteristic of …

This article investigates the impact of CEO attributes on corporate reputation, financial
performance, and corporate sustainable growth in India. Using static panel data …

We provide new evidence on the value of independent directors by exploiting exogenous
events that seriously distract independent directors. Approximately 20% of independent …

Research question/issue. This study examines whether there is decoupling between how
firms communicate about corporate social responsibility (CSR) and what firms do in terms of …