In this research study, we seek to examine whether US public companies with gender diverse boards report better long-term, non-financial and financial performance. Using observations from 2003 to 2012, we find that gender diversity on corporate boards has a more positive impact on a firm’s...

In this paper, we examine how religious and political factors affect a firm’s corporate workforce diversity policies and diversity performance.Our data is composed of 20,446 firms-year observations on S&P 1500 firms spanning a period from 2003 to 2012. We collect the religion and political...

Among global fund managers and investors, the reliability of accounting data in emerging markets can be a major concern because some of the firms in their portfolio may be disseminating information that lacks compliance with generally accepted accounting standards. This study investigates the...

Purpose – The purpose of this paper is to examine if the enactment of Sarbanes-Oxley (SOX) resulted in lower risk premium and return volatility in the US stock markets. The paper examines the two components of excess return (total risk premium) separately: the amount of volatility (risk) and...

Purpose This study conducts an empirical examination of auditors’ interpretation of selected key uncertainty expressions, namely virtually certain, probable and unlikely, included in accounting standards. Design/methodology/approach This paper adopts a survey research method to examine the...

Among global fund managers and investors, the reliability of accounting data in emerging markets can be a major concern because some of the firms in their portfolio may be disseminating information that lacks compliance with generally accepted accounting standards. This study investigates the...