Search Results - subject:"Independence"

The importance of directors’ information access : evidence from board risk reporting

Amiraslani, Hami; Deller, Carolyn; Ittner, Christopher; … - 2024

Persistent link: https://www.econbiz.de/10014507806

Auditors' incentives and audit quality : non-audit services versus contingent audit fees

Mahieux, Lucas - In: The European accounting review 33 (2024) 1, pp. 133-169

Persistent link: https://www.econbiz.de/10014583969

Boardroom backscratching and stock price crash risk

Hanlon, Dean; Khedmati, Mehdi; Lim, Edwin KiaYang; … - In: Journal of business finance & accounting : JBFA 51 (2024) 5/6, pp. 1337-1377

Persistent link: https://www.econbiz.de/10014541971

"Independence" of central banks and the political economy of monetary policy

Qanas, Jalal; Sawyer, Malcolm C. - In: Review of political economy 36 (2024) 2, pp. 565-580

Persistent link: https://www.econbiz.de/10014546156

Audit committee characteristics and earning management of insurance companies in Ethiopia

Ali, Ayalew - In: Cogent business & management 11 (2024) 1, pp. 1-23

the audit committee's independence (ACI), expertise (ACE), meeting (ACM), and gender (ACG) all have a significant and …

Persistent link: https://www.econbiz.de/10014531955

Auditor-provided non-audit services and perceived audit quality : evidence from the cost of equity and debt capital

Friedrich, Christian; Quick, Reiner; Schmidt, Florian - In: International journal of auditing : IJA 28 (2024) 2, pp. 388-407

Persistent link: https://www.econbiz.de/10014532551

Drawdown-based risk indicators for high-frequency fnancial volumes

D'Amico, Guglielmo; Di Basilio, Bice; Petroni, Filippo - In: Financial innovation : FIN 10 (2024), pp. 1-40

In stock markets, trading volumes serve as a crucial variable, acting as a measure for a security's liquidity level. To evaluate liquidity risk exposure, we examine the process of volume drawdown and measures of crash-recovery within fuctuating time frames. These moving time windows shield our...

Persistent link: https://www.econbiz.de/10014535559

Executive gender and firm leverage decisions : the role of firm ownership and governance

De Massis, Alfredo; Muñoz-Bullón, Fernando; … - In: Journal of business research : JBR 179 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014555823

Classification aggregation without unanimity

Cailloux, Olivier; Hervouin, Matthieu; Ozkes, Ali; … - In: Mathematical social sciences 128 (2024), pp. 6-9

Persistent link: https://www.econbiz.de/10014558629

Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?

Douthit, Jeremy D.; Kachelmeier, Steven J.; Van … - In: Accounting, organizations and society : an … 112 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014558662