Management research on “purpose” is dispersed. This is because scholars apply different
perspectives on purpose, each associated with distinct approaches to its study. We find that …

In this study we use the recently mandated risk factor disclosure to examine the spillover
effect of the Securities and Exchange Commission (SEC) review of qualitative corporate …

This study conducts the first analysis of the association between earnings management (EM)
and corporate site visits. Results show that a corporate's accrual-based EM is negatively …

This paper studies how peer performance affects firms' earnings management decisions.
Using peer firms' idiosyncratic returns as an exogenous peer performance measure and the …

We examine the association between financial statement comparability and the likelihood of
accounting fraud. Prior research documents a negative association between the quality of a …

This study examines whether audit partners' industry specialization could reduce real activity
earnings management (RM). We argue that partners with industry specialization can reduce …

For a broad, 16-year sample of mergers by Chinese listed firms, we document that income-
increasing earnings management through both discretionary accruals and real activities in …

Under severe competition and the pressures of regulations and stakeholders, it is important
for all firms, in addition to successful peers, to gain legitimacy and maintain a competitive …

Although the FASB and IASB conceptual frameworks identify relevance and faithful
representation as the fundamental qualitative characteristics of useful information, prior …

Recently, in response to calls for more transparency, many firms have begun reporting the
activities undertaken by their audit committees in overseeing the work of the external auditor …