This study examines the association between real earnings management, governance attributes, and IPO failure risk … management and governance attributes are associated with IPO failure risk. Moreover, we find that among governance attributes …, board independence and board size are negatively associated with IPO failure risk. However, audit committee independence and …

We study the association between environmental, social, and governance (ESG) government risk management and firm … governance pillars, we find that underpricing tends to be lower in countries with stronger risk management practices in each of …

We examine whether controlling shareholders' financial arrangements and financial risk affect auditors' assessments and … perceptions of firms' financial reporting risk. Adopting a sample of Chinese firms covering the years 2003 to 2016, we find that … controlling shareholders' pledging increases auditors' assessments and their perceptions of firms' financial reporting risk …