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Executive compensation: A survey of theory and evidence
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 …
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
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 …
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
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 …
likelihood of a board appointing women directors based on a Blau index of gender diversity …
Firm‐level climate change risk and CEO equity incentives
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 …
(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 …
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …
Incorrect inferences when using residuals as dependent variables
We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …
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
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 …
significant positive relationship. Utilising a large sample of public US companies from the …
Guiding through the fog: Financial statement complexity and voluntary disclosure
A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …
information environment. In this paper, we examine whether managers use voluntary …
[HTML][HTML] A review of archival auditing research
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 …
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
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 …
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …