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 …

We predict that managers of firms in countries where languages do not require speakers to
grammatically mark future events perceive future consequences of earnings management to …

We proxy for board members' opinions and values using directors' ancestral origins and
show that diversity has costs and benefits, leading to high performance volatility. Consistent …

We examine the staggered adoption of additional educational requirements (“150‐hour
rule”) for Certified Public Accountants (“CPAs”) to understand the effects of occupational …

Abstract Language shapes its speakers' cognition and decision-making. Consequently,
recent studies have examined the effects of linguistic structures like future time reference …

Management accounting researchers have been slow to explore the empirical implications
of the “manager effect” on management control choices. We critique the “manager effect” …

We find that forecast revisions by analysts with more favorable surnames elicit stronger
market reactions. The effect is stronger among firms with lower institutional ownership and …

Prior research suggests that corporate corruption culture captures an audit client's general
attitude towards opportunistic behavior. In this paper, we examine whether the relation …

The lack of diversity across gender and race of corporate boards has been one of the most
significant issues in corporate board governance in recent years. Given the critical role that …

This study examines the impact of the ethnic diversity of executives on real earnings
management (REM) by using 21,217 firm-year observations for 2,209 US public firms …