Despite the growing interest in research on the topic of internal control, there is confusion
about the concept in both theory and practice. This study addresses this lack of clarity by …

The aim of this study is twofold: to explore whether board characteristics (ie a sustainability
committee, board independence, board diversity, and board diligence) lead to greater …

This study examines the impact of board gender diversity on financial misconduct. The
findings suggest firms with gender-diverse boards commit fewer financial reporting mistakes …

We examine the impact of CEO-director ties on labor investment efficiency. Using an
aggregate measure of CEO-director ties we find that CEOs who have strong ties with …

Board composition is a critical element in the ability of the board to impact firm outcomes.
While much of this research has focused on size and independence, there is growing …

We study the effects on M&A outcomes of CEO network centrality, which measures the
extent and strength of a CEO׳ s personal connections. High network centrality can allow …

We propose a behavioral theory of corporate governance based on an ontological
foundation of socially situated and socially constituted agency. More specifically, we …

Fifty years ago, Milton Friedman famously told corporate fiduciaries that they should
narrowly focus on generating profits for stockholders. Less focused upon, but explicit, was …

To ensure that audit committees provide sufficient oversight over the auditing process and
quality of financial reporting, legislators have imposed stricter requirements on the …

This article advances a new framework for investigating a simple yet fundamental question:
in what ways does the law on the books reflect cultural values? We analyze relations …