This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

Despite numerous chief executive officers (CEOs) citing their religious convictions as the
primary guiding framework for their decision-making, leadership behavior, business …

We predict that managers of firms in countries where languages do not require speakers to
grammatically mark future events perceive future consequences of earnings management to …

We proxy for board members' opinions and values using directors' ancestral origins and
show that diversity has costs and benefits, leading to high performance volatility. Consistent …

We examine the staggered adoption of additional educational requirements (“150‐hour
rule”) for Certified Public Accountants (“CPAs”) to understand the effects of occupational …

Management accounting researchers have been slow to explore the empirical implications
of the “manager effect” on management control choices. We critique the “manager effect” …

We find that forecast revisions by analysts with more favorable surnames elicit stronger
market reactions. The effect is stronger among firms with lower institutional ownership and …

This paper examines the effect of languages on corporate tax avoidance. We hypothesize
and find that managers of firms in countries with languages that grammatically distinguish …

The lack of diversity across gender and race of corporate boards has been one of the most
significant issues in corporate board governance in recent years. Given the critical role that …

Purpose This research empirically establishes that the interpersonal population diversity of
executive board members partly explains the differences in financial misconduct across US …