Section 404 of the Sarbanes-Oxley Act requires firms to assess the effectiveness of internal controls over financial reporting and auditors to express an opinion on the effectiveness of such internal controls. We examine whether the first-time inclusion of additional audited information in...

A number of recent studies examine whether the joint provision of audit and non-audit services (NAS) impairs auditor independence, and yield mixed results. We examine whether investors perceive auditor independence as being impaired when auditors supply non-audit services, by investigating the...

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...