We survey academic literature from non-accounting publications related to fraud and
financial crimes:(1) to better understand the nature and extent of fraud acts from the …

The effectiveness of the presence of financial expertise on the audit committee (AC) in
reducing earnings management has been the subject of many previous studies with mixed …

This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …

Governance regulators currently place great emphasis on ensuring the presence of financial
expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code …

Regulatory pressure to increase both audit committee financial expertise and board
independence has resulted in lower status for audit committees relative to management …

This paper investigates the effect of corporate governance quality on earnings management
in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock …

In this paper, we examine whether US corporations with gender-diverse boards1 exhibit
higher-quality earnings. We are motivated to study this issue because a rapid voluntary …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

An important dimension of audit committee (AC) effectiveness that has gained the attention
of regulators and academics is the financial expertise of AC members (General Accounting …

We examine whether internal governance affects the extent of real earnings management in
US corporations. Internal governance refers to the process through which key subordinate …