A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

This study is examined how the auditor specialization moderates the effect of accounting
information quality on investment efficiency, ie, whether the effect of accounting information …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

The question of whether females tend to act more ethically or risk-averse compared to males
is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 …

Prior research shows that financial reporting quality (FRQ) is positively related to investment
efficiency for large US publicly traded companies. We examine the role of FRQ in private …

This study examines whether auditor industry specialization, measured using the auditor's
within‐industry market share, improves audit quality and results in a fee premium. After …

This paper examines whether firms manipulating their reported financial results make
suboptimal investment decisions. We examine fixed asset investments for a large sample of …

Using a new database that contains accounting data for a large sample of US private firms,
we provide an investigation of financial reporting quality (FRQ) of US private versus public …

This study examines whether and how weak internal controls increase the risk of financial
reporting fraud by top managers. There is a longstanding debate on whether control strength …

We provide the first empirical test of the relation between CEO narcissism and earnings
manipulation. We test the hypothesis that narcissistic leaders over‐identify themselves with …