Executive compensation: A survey of theory and evidence

A Edmans, X Gabaix, D Jenter - The handbook of the economics of …, 2017 - Elsevier
This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …

Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature

D Amiram, Z Bozanic, JD Cox, Q Dupont… - Review of Accounting …, 2018 - Springer
Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

Women on boards and bank earnings management: From zero to hero

Y Fan, Y Jiang, X Zhang, Y Zhou - Journal of Banking & Finance, 2019 - Elsevier
We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

Firm‐level climate change risk and CEO equity incentives

A Hossain, AA Masum, S Saadi… - British Journal of …, 2023 - Wiley Online Library
We document evidence that CEOs who lead firms that face higher climate change risk
(CCR) receive higher equity‐based compensation. Our finding is consistent with the …

Propensity score matching in accounting research

JE Shipman, QT Swanquist… - The Accounting …, 2017 - publications.aaahq.org
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 …

Incorrect inferences when using residuals as dependent variables

WEI Chen, P Hribar, S Melessa - Journal of Accounting …, 2018 - Wiley Online Library
We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

[HTML][HTML] Fiduciary duty or loyalty? Evidence from co-opted boards and corporate misconduct

R Zaman, N Atawnah, GA Baghdadi, J Liu - Journal of Corporate Finance, 2021 - Elsevier
We examine the effect of co-opted boards on corporate misconduct and document a
significant positive relationship. Utilising a large sample of public US companies from the …

Guiding through the fog: Financial statement complexity and voluntary disclosure

W Guay, D Samuels, D Taylor - Journal of Accounting and Economics, 2016 - Elsevier
A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

[HTML][HTML] A review of archival auditing research

M DeFond, J Zhang - Journal of accounting and economics, 2014 - Elsevier
We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching

M DeFond, DH Erkens, J Zhang - Management Science, 2017 - pubsonline.informs.org
A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …