In this review paper, we bring together a number of aspects of family firms that are
ubiquitous in a number of institutional contexts, often as part of larger business groups. We …

We examine research relevant to auditing related party transactions to contribute to the
PCAOB project on this topic and to provide other policy makers, auditors, and academics …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This study aims to investigate the effect of corporate social responsibility disclosure (CSRD)
on financial distressed risk (FDR) among firms listed on the Tehran Stock Exchange (TSE) …

This paper examines whether politically connected firms use related party transactions as a
tunneling mechanism in Indonesia. We further investigate whether the presence of tunneling …

Transactions between a firm and its own managers, directors, principal owners or affiliates
are known as related party transactions. Such transactions, which are diverse and often …

This study investigates whether or not related party transactions serve as “red flags” that
warn of potential financial misstatement. We hand‐collect related party transactions for S&P …

This study examines ten factors associated with fraudulent financial reporting (FFR) in
Malaysian publicly listed companies. We hypothesize that three factors proxy for …

Purpose The purpose of this study is to examine the relation between related party
transactions and both accrual and real earnings management practices in Jordanian …

Using a sample of Chinese firms from 2005 to 2018, we show that firms with female directors
(either executive or independent) are characterized by fewer related party transactions …