How do firms repair their reputations after a serious accounting restatement? To answer this question, we review firms …

's public statements on what constitutes good accounting, governance and investing practices and (ii) whether these practices … preferred accounting, disclosure and compensation policies, but unlikely to follow the board-related governance practices that …, Buffett does not appear to be especially influential in the subsequent accounting, governance and investing decisions of …

detection of earnings misrepresentation. CFOs believe that the hallmarks of earnings quality are sustainability, absence of one … earnings, even though they are adhering to generally accepted accounting principles. The economic magnitude of the …

The pressure to meet/beat analysts' expectations is often blamed for the recent onslaught of accounting scandals. We …

We investigate whether accounting discretion is (i) abused by opportunistic managers who exploit lax governance … research documents an association between accounting discretion and poor governance quality and concludes that such evidence is … consistent with abuse of the latitude allowed by accounting rules. We argue that this interpretation may be premature because, if …