Purpose: The purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to determine whether boards with multiple directorships are effective monitors and are able to constrain earnings...

Purpose: The purpose of this paper is to assess whether there is an association between CEO age and analysts forecast properties (particularly forecast accuracy and bias/optimism). CEOs, having the central role in managing firms, can significantly influence the financial and non-financial...

The overarching objective of this study is to examine the association between audit committee effectiveness and the level of earnings conservatism exhibited by Australian publicly listed firms. Studying the audit committee effectiveness/earnings conservatism linkage is both important and timely...