In this article, we review recent archival research articles (98 studies) on the impact of
corporate governance on restatements, enforcement activities and fraud as corporate …

In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

The major corporate failures and other related collapses which occurred around the globe
and in Nigeria have raised fears about the reliability of the financial reporting practices by …

Purpose This study aims to examine the relationship between corporate governance (CG)
and various measures of earnings quality in listed companies on Tehran Stock Exchange …

Purpose The literature on the influence of audit committees (ACs) and cosmetic accounting
(CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how …

A lot of previous research studied the relationship between audit committee quality and the
financial performance of conventional banks before and during the subprime crisis, whereas …

This study attempts to explore the financial determinants of Earnings Management and the
profitability of listed companies in Nigeria. The objective is to investigate the level of financial …

We examine four audit committee characteristics, including the audit committee
independence, size of audit committee, audit committee diligence and financial experience …

To avoid a tie in voting, most boards have an odd number of directors. We argue that boards
with an even number of directors are more likely to be weak monitors because of inefficient …

This paper conducts a meta-analysis of 182 published archival accounting and auditing
studies on the corporate governance determinants of financial restatements. We aim to …