We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected litigation and regulatory...

Purpose – This study investigates the impact of corporate governance mechanisms on financial risk reporting in the UK. Design/methodology/approach – The study uses a panel data of 50 non-financial firms belonging to ten industrial sectors listed on the London Stock Exchange in the period...

We examine the effect of board gender diversity on accounting conservatism. Particularly, we investigate changes in the degree of conservatism for firms that transit from an all-male board (audit committee) to a gender diverse board (audit committee). Using a sample of U.S. firms from 1998 to...

This paper examines the relation between gender diversity on the board of directors and the likelihood that a company receives an emphasis of matter going concern audit opinion. Gender diversity on the board and the audit committee is examined. We find that, after controlling for the strength of...

Al-Shaer and Harakeh (2020) and Lopatta et al. (2020) study different aspects of the relationship between board gender diversity and corporate outcomes, respectively executive compensation and non-financial performance. In this discussion, we offer a broad overview of the main results of both...

In an attempt to address a lack of diversity on corporate boards, the Securities and Exchange Commission (SEC) passed a rule in 2010, requiring firms to disclose whether they consider diversity in the director nomination process, and if so, how the policy's effectiveness is assessed. The rule...

The objective of this study is to investigate the influence of an educationally diverse board on sustainability reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using the Global Reporting Initiative (GRI) guidelines to score...