Purpose: This study examines whether family businesses (FBs) differ from non-FBs with regard to innovative strategies, and whether their innovation is a reflection of earnings management behavior.Design/methodology/approach: This study extended research into the issue of FBs by investigating...

Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two signing partners. However, an intense debate regarding the retention or abolition of dual attestation system was discussed in recent years, because the amended Accountant Act have...

This study adopts Ohlson's (1995) valuation model and Dechow et al.'s (1999) framework to examine the value relevance of intellectual capital (IC) disclosed by Taiwan's information technology (IT) companies. Following prior studies, we focus on four IC components: human, innovation, process, and...

Section 301 of SOX implicitly assumes that audit committees can independently determine audit fees. Critics of Section 301 have questioned this assumption, in particular, and the efficacy of Section 301, more generally. In response, the SEC issued a concept release in 2015 calling for public...

Recent post-SOX studies have consistently found that the presence of audit committee (AC) directors with multiple directorships is associated with lower financial reporting quality. An implicit assumption of these studies is that AC directors distribute their effort equally across all their...