Purpose – The purpose of this paper is to investigate whether gender diversity of audit committees has a significant impact on the firm's earnings management. Design/methodology/approach – This paper uses a performance‐adjusted discretionary accrual model to examine the association between...

Purpose – The purpose of this study is to investigate the compliance of US‐traded foreign firms with Sarbanes‐Oxley section 404 (SOX 404) by examining recent changes in their material internal control weakness (ICW) disclosures. This study also seeks to explore as a result of compliance,...