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 …

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 …

Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …

Using a sample of 394 French firms for the period of 2001 to 2010, we study the relationship
between female directorship and firms' accounting (ROA and ROE) and market-based …

Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

This study investigates whether corporate social responsibility (CSR) mitigates or
contributes to stock price crash risk. Crash risk, defined as the conditional skewness of …

In light of the growing importance of internal audit functions (IAF) and the limited archival
evidence on internal audit quality, we examine an interactive model of IAF quality …

This paper reviews the theoretical and empirical literature on the role of blockholders (large
shareholders) in corporate governance. We start with the underlying property rights of public …

We examine the empirical association between corporate social responsibility (CSR) and
tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities …

This paper examines how the ownership structure and board of directors' features determine
the managerial opportunistic behavior exemplified in the management of accounting …