This paper reviews academic literature related to the consequences that outside directors
and boards may face in the wake of earnings restatements and suggests directions for future …

We examine whether a firm's voluntary purchase of sustainability assurance is associated
with reduced capital constraint and lower cost of debt. We also explore the effect of …

We provide a comprehensive review and synthesis of behavioral accounting research on
social bonds and social ties. Social bonds represent a person's subjective sense of …

Notwithstanding its sectoral importance to wealth creation and employment, research on the
role of management accounting in small and medium-sized enterprises (SMEs) is limited …

We present evidence that although individuals with accounting expertise bring key skills to
the financial reporting responsibilities of the chief financial officer (CFO) position, they tend …

Earlier research on chief financial officer (CFO) turnover considered whether one of detailed
regulatory findings, such as restatements, affected the likelihood of CFO turnover. However …

Tracking the movement of top managers across firms, we document the importance of
manager-specific fixed effects in explaining heterogeneity in firm exposures to systematic …

In this study, we explore the expanded role of chief financial officers (CFOs) in facilitating
corporate disclosure by examining how their accounting expertise influences the resolution …

ABSTRACT A CFO gap arises when the CFO position is left vacant for a period between the
departure of the old CFO and the appointment of a new CFO. We find that CFO gaps are …

We examine the effect of chief financial officer (CFO) turnover on the likelihood and size of
asset impairments. Using Australian data, we find evidence consistent with incoming CFOs …