fiscal year-end. The results show that in highly profitable companies or in those with strong corporate governance, the … holds significant influence over the auditor's decision-making even in companies with strong governance structures. The …. Findings show a direct relationship between profitability, corporate governance, and the disclosure of goodwill impairment as a …

Recent theoretical and empirical studies suggest that blockholders (shareholders with ownership ≥ 5%) exert governance … increases, firms have higher financial reporting quality. Theory also predicts that the impact of blockholders' exit threat on … financial reporting quality should increase as the manager's wealth is tied more closely to the stock price, and this is what we …