research are the solvency and the level of the total own funds of the banks and the ones expressing the risk management are …

, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and … overstate earnings, the likelihood of director departure increases in restatement severity, particularly for audit committee … greater for audit committee members and for more severe restatements. A matched-sample analysis also confirms this result …

This paper examines whether former auditors on the audit committee constrain earnings management in the banking … industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks … between earnings management and the presence of audit committee directors with professional auditing experience. Specifically …

We find that quasi-indexer ownership is negatively associated with the ratio of non-audit service fees to total fees … paid to the audit firm performing the audit service and with the likelihood of paying the audit firm more non-audit service … fees than audit service fees. Using the annual Russell 1000/2000 index reconstitution as plausibly exogenous variation in …