Prior research finds that companies committing fraud exhibit large inconsistencies between
reported revenue growth and growth in revenue-related nonfinancial measures (eg, number …

Prior literature has examined 10-K narrative thematic bias and financial graph distortion as
two independent outcomes that might arise from managements' efforts at impression …

Purpose Prior studies provide mixed evidence on the association of board busyness and
firm productivity. Thus, this paper empirically analyzes how board busyness affects firm …

In this paper, we examine the impact of distracting events to audit committee members on
the firms' earnings quality. Specifically, we focus on major events occurring simultaneously …

Prior literature has treated the manipulation of accounting narratives and financial graphs as
a separate issue. No prior study has discussed how management coordinates the quality of …

This study takes advantage of a natural experiment to detect the existence of earnings
management and identify some of the regulatory and institutional factors that might …

An exhaustive literature has analyzed the function of corporate board directors as monitors,
yet analyses of the advising role of corporate directors have been rare. This study fills this …

This research aims to investigate the role of independent auditors and audit committees
(AC) in mitigating the fraud risks. Prior studies have showed that all auditors or audit …

This dissertation examines how the changes in the structure of corporate boards of publicly
traded firms can have an impact on both the corporate finance decisions of the firm as well …