This paper comprehensively reviews the current body of international accounting literature
regarding advisory/monitoring committees and corporate outcomes. Specifically, it …

This paper reviews academic literature related to the consequences that outside directors
and boards may face in the wake of earnings restatements and suggests directions for future …

Credible causal inference in accounting and finance research often comes from natural
experiments. These experiments can be exploited using several shock-based research …

We examine the shareholder wealth effects of the adoption of the UK Modern Slavery Act
2015 (MSA). The MSA's Transparency in Supply Chains clause introduced new reporting …

Natural disaster events such as drought affect the broader economy and inflict adverse
consequences for firms because of spill-over effects in an integrated economy. Contrary to …

This study examines the impact of drought on the pricing of audit services for US firms over
the period 2001–2015. We employ the Palmer Drought Severity Index (PDSI) to determine …

Beginning in 2018, US public firms were required to report the ratio of the chief executive
officer's (CEO) compensation to their median employee's compensation in the annual proxy …

We investigate how age diversity on corporate boards affects their monitoring performance.
Despite the critical importance of the monitoring function of the board, previous studies focus …

This study evaluates how accounting researchers analyze and report null outcomes based
on an examination of recent accounting research publications. As null outcomes fail to …

We study board executive committees for which, despite their broad powers, there exists
limited empirical evidence. We find empirically robust evidence that firms with executive …