Starting in October 2013, auditors of premium-listed firms in the UK are mandated to prepare an expanded audit report that provides details on audit procedures, main risks of material misstatement (RMMs), and materiality thresholds. We hypothesize that the expanded audit disclosures decrease...

Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...

We investigate the association between the media coverage of firms' CEO pay packages and subsequent shareholder voting on say-on-pay resolutions, and find that negative media coverage is able to predict shareholder discontent over say on pay. When we divide media coverage into coverage in the...