Fixed effects (FE) have emerged as a ubiquitous and powerful tool for eliminating unwanted
variation in observational accounting studies. Unwanted variation is plentiful in accounting …

We study the consequences of unobserved heterogeneity when employing different
econometric methods in the estimation of two major value-relevance models: the Price …

This study investigates the role of Chinese audit committees in social responsibility and
environmental disclosures. We examine whether audit committee characteristics are related …

We examine how founder shareholders switch between alignment and entrenchment and
thereby shape the value relevance impact of IFRS convergence. Using a sample of Indian …

This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in
firms' financial statements. By applying a game-theory disclosure model for the voluntary …

In this paper, we assess the existing archival research on audit partners and provide
recommendations for future research. Our empirical analyses suggest that the audit partner …

Purpose This paper investigates whether financial factors, which are presumed to influence
an airline's maintenance, purchasing, and training policies, are associated with the air …

Purpose The purpose of this paper is to investigate how the mandatory shift from domestic
standards to International Financial Reporting Standards (IFRS) in Europe affects the …

Nonfinancial disclosures of product and business expansion planning occur frequently in
practice and are an important vehicle by which managers convey corporate information to …

Internal governance is the bottom-up governance mechanism within the top management
team (hereinafter referred to as “TMT”) through which key subordinates internally monitor the …