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The role of audit committees is crucial in the financial reporting process. I studied a sample of 288 S&P 500 firms from the period 2000-2002 and 2008-2009 to identify changes in audit committee composition. I found that directors with Audit/CPA and Accounting/Finance experience are sought after...
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We examine the role of Chief Executive Officer (CEO) power in Corporate Sexual Orientation Equality (CSOE), measured by corporate support for employees with alternate sexual orientations (i.e., Lesbian, Gay, Bisexual, Transgender, and Queer – LGBTQ). We find that CEO power is an obstacle to...
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