This paper examines the effect of the lead independent directors who serve on audit committees on financial reporting quality and external audit firm interactions. Lead independent director is a position on companies' boards of directors that encompasses several responsibilities, including...

This paper examines the effect that lead independent directors serving on the board have on corporate tax policy. Through reviewing and approving board meeting agendas, lead independent directors (LIDs) could affect corporate tax policy by influencing the tax-related content in board meeting...

Companies often use non-compete agreements to restrict employees from joining or forming a rival company. However, enforcement of non-compete agreements could also affect executive and director incentives to trade on their inside ownership because excessive trading profits could result in...