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 …

The importance of board committees–specialized subgroups that exist to perform many of
the board's most critical functions, such as setting executive compensation, identifying …

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 …

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 …

Regulatory pressure to increase both audit committee financial expertise and board
independence has resulted in lower status for audit committees relative to management …

Although US and European research has documented improvement in earnings quality
associated with corporate governance characteristics, the situation in Latin America is …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …

This study investigates firms subject to accounting enforcement actions by the Securities and
Exchange Commission for alleged violations of Generally Accepted Accounting Principles …

This study examines the relation between audit quality and earnings management.
Consistent with prior research, we treat audit quality as a dichotomous variable and assume …

This paper examines the abnormal accruals of a sample of 94 firms that reported debt
covenant violations in annual reports. We expect debt covenant restrictions to influence …