Corporate governance has recently given rise to concern and public debate in Canada and on the international scene. Reaction in Canada has focused on extending the regulation of corporate disclosure with regard to corporate governance. Following the recommendation of the Dey Report, companies...

Ross S. Skinner built his intimate knowledge of the intricacies of the art of accounting through a very long and rich career as an accounting philosopher. This allowed him to both observe, and be part of, the formalisation of today's GAAP. The longevity of his career and the particular moment...

We review and synthesize the results of empirical studies of associations between corporate oversight measures and financial reporting quality (FRQ). We examine two oversight components, board characteristics and audit committee characteristics. For each component, we summarize associations...