This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

Field research is increasingly being employed by audit researchers around the world.
However, given that many doctoral programs, especially in North America, devote little or no …

Abstract Research Summary We employ an exploratory approach to understand what
differentiates boards that retain limited, potentially tokenistic, gender diversity (ie, a single …

We provide a comprehensive review and synthesis of behavioral accounting research on
social bonds and social ties. Social bonds represent a person's subjective sense of …

Purpose Based on the agency and resource dependence theories, this study aims to
investigate whether nomination committee (NC) characteristics could serve as key attributes …

Auditors frequently use valuation specialists to help them evaluate fair values, but
researchers and regulators know little about how auditors use these specialists. Based on …

We examine the “black box” of corporate tax risk management by providing unique insights
into practitioners' tax risk perceptions, tax risk management practices, and influences …

This study investigates the way that experienced audit committee Chairs address barriers to
effective performance. We conceptualize audit committees as groups of individuals …

Purpose Unlike quantitative studies, interview data generally cannot be validated; yet, they
are typically the only evidence of the research. This study develops protocols for using …

Since the early 2000s, expectations have increased for organizations to strengthen
corporate governance with enterprise risk management (ERM) processes, with the …