This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

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 …

Board composition is a critical element in the ability of the board to impact firm outcomes.
While much of this research has focused on size and independence, there is growing …

To identify the most effective mechanisms for detecting corporate fraud, we study all reported
fraud cases in large US companies between 1996 and 2004. We find that fraud detection …

Over the past two decades, the corporate governance literature in accounting and auditing
has grown rapidly. To better understand this body of work, we discuss 12 recent literature …

This paper offers novel insight into the Islamic banking business model by considering the
effect of investments in human capital and corporate governance features on the market …

In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

The reputation mechanism or ''reputation effect''refers to the notion that reputation concerns
affect players' actions (Weigelt and Camerer 1988). Analytical research demonstrates that …

Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

We provide an estimate of the undetected share of corporate fraud. To identify the hidden
part of the 'iceberg,'we exploit Arthur Andersen's demise that triggered added scrutiny on …