This paper reviews the theoretical and empirical literature on executive compensation. We
start by presenting data on the level of CEO and other top executive pay over time and …

Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …

We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

We analyze a procedure common in empirical accounting and finance research where
researchers use ordinary least squares to decompose a dependent variable into its …

A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …

We examine the link between corporate governance, managerial incentives, and corporate
tax avoidance. Similar to other investment opportunities that involve risky expected cash …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …