gender-diverse boards commit fewer financial reporting mistakes and engage in less fraud. The findings hold after accounting …

accounting. We argue that private information obtained through board representation enhances the monitoring and the influence of …

Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting … life-time working history in banks of all individual directors on the board. We find that accounting conservatism is … pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage …

Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting … explaining the association between female directors and accounting quality …

board that decides whether to replace the incumbent manager based on accounting information and the outcome of its … monitoring strategy, which also depends on the accounting information. If accounting is used only for the replacement decision …, conservatism is harmful. However, conservatism is beneficial if accounting is relevant to the monitoring decision because it …

Sixty Three persons served as members of the Accounting Principles Board during its operations from l959 to 1973. In … most important and controversial bodies serving the needs of the accounting profession, government, investors and the …

We investigate the effect of board governance and takeover protection on real earnings management. Four types of real … other discretionary expenses) increases with better board governance and decreases with higher takeover protection. These … earnings management is higher when a firm is faced with tough board monitoring, and that takeover protection may reduce …