This study examines the effect of board composition on the likelihood of corporate failure in the UK. We consider both independent and non-independent (grey) non-executive directors (NEDs) to enhance our understanding of the impact of NEDs' personal or economic ties with the firm and its...

This study investigates the associations between audit committee characteristics and the likelihood of auditor going-concern decisions among a sample of UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (NAS) to auditor reporting quality is...