validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

When there is high information asymmetry between directors and managers, independent directors do not have enough … enough information to provide advice and monitor managers, and only under these conditions can increasing their proportion on … the board effectively reduce agency problems, such as driving managers to disclose information to investors. Using a …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and …

associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … members is positively associated with accuracy of accounting information, though our primary measure of directors' financial …

consistent with managers and directors with increased fiduciary duties toward creditors exerting less pressure on auditors and …