Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of …

associated with defective accounting information. Despite the economic importance of private firms, relatively little is known … members is positively associated with accuracy of accounting information, though our primary measure of directors' financial …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting … life-time working history in banks of all individual directors on the board. We find that accounting conservatism is … pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage …

and Exchange Commission's (SEC's) Accounting and Auditing Enforcement Releases (AAERs). Using hazard analysis of actual …-AAER period relative to the pre-AAER period. Our comparative analysis of a group of firms with accounting restatements (but not …

empirical literature on the consequences of product market competition in the accounting, finance, and corporate governance …

Recent research in accounting suggests female directors exert more stringent monitoring over the financial reporting … explaining the association between female directors and accounting quality …

board that decides whether to replace the incumbent manager based on accounting information and the outcome of its … monitoring strategy, which also depends on the accounting information. If accounting is used only for the replacement decision …, conservatism is harmful. However, conservatism is beneficial if accounting is relevant to the monitoring decision because it …