This study reviews the literature on the association between different facets of CEO/CFO
characteristics and the properties of accounting information. The review is organized around …

This study examines the impact of board gender diversity on financial misconduct. The
findings suggest firms with gender-diverse boards commit fewer financial reporting mistakes …

The increasing presence of women in upper echelon positions draws attention to the
possible effects of executive gender on corporate decisions and actions. In this study, we …

This paper investigates the effect of CFO gender on corporate financial reporting decision
making. Focusing on firms that experience changes of CFO from male to female, the paper …

We examine the effect of financial reporting quality on the trade‐off between monitoring
mechanisms used by lenders. We rely on Sarbanes‐Oxley internal control reports to …

We provide a systematic assessment of the empirical evidence on the use and effectiveness
of top executive dismissal as a governance and performance improvement mechanism. Our …

This paper examines the consequences of accounting scandals to top management, top
financial officers and outside auditors. We examine a sample of 518 US public companies …

Although past studies have paid considerable attention to firms' reputations, few have
investigated the actions that firms take following a reputation-damaging event. We identify …

Prior studies have shown that a firm's violation of expectations might lead to less favorable
evaluations of that firm by stakeholders. However, the literature has been silent on whether …

We examine whether chief financial officers (CFOs) with accounting backgrounds
(accountant CFOs) are associated with more conservative corporate outcomes. We find that …