We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

The accounting process is complex and prone to interference from the various parties
involved. Using middle managers, we examine one of the unknowns of this process. They …

Despite efforts to mitigate aggressive financial reporting, earnings management remains
challenging to parties interested in inhibiting its dysfunctional effects. Using linguistic …

Using a sample of US firms from 2003–2014, this study examines how the executive pay
gap affects audit fees for firms with different levels of R&D investment and institutional …

In this study, we examine the impact of rank-and-file employee stock options on audit fees.
We document compelling evidence that option grants to rank-and-file employees are …

This study analyzes the impact of the local crime environment on the likelihood of a firm
engaging in financial misconduct. Using the Benford Score metric, which assesses the …

While multinational firms invest large amounts of money in employee stock ownership plans
(ESOPs) to reduce turnover, there is little evidence regarding ESOPs' effectiveness in …

Recent research documents the phenomenon of sticky cost behavior where costs change
asymmetrically between an increase and a decrease in sales and attributes this behavior to …

The impact of the governance code on the management of results of listed companies in the
emerging market Page 1 Journal of Governance and Regulation / Volume 11, Issue 2, 2022 …

Prior research reports that a manager's equity risk‐taking incentive (vega) is positively
associated with financial misreporting. FAS 123R led to a significant decrease in vega while …