We provide new evidence on the agency theory of corporate tax avoidance (;;) by showing
that increases in institutional ownership are associated with increases in tax avoidance …

To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐
operation and Development introduced country‐by‐country reporting (CbCr), requiring firms …

We conduct a comprehensive study on the associations between debt covenant violations
(“violations”) and auditor actions for financially distressed and nondistressed firms. Our study …

We investigate whether firms change their non-GAAP reporting practices after debt covenant
violations. We find that the likelihood that a firm will disclose non-GAAP earnings decreases …

Using data on defaulting firms in China, we show that government intervention distorts the
discipline imposed by creditors. This paper examines the impact of government intervention …

This study examines whether firms with private loan contracts that contain debt covenants
based on earnings before interest, taxes, depreciation, and amortization (EBITDA) are more …

We investigate how a disclosed risk item and key audit matter (KAM) relatedness combine to
affect investors' riskiness assessment in financial and non‐financial contexts. When …

We study clauses in private lending agreements requiring auditors to assure lenders of
borrowers' compliance with financial covenants. Auditors are required under general …

This study takes Chinese A‐share listed firms from 2007 to 2020 as samples to examine the
impact of top management team (TMT) stability on corporate default risk. The research …

Earnings management has long been one of the main concerns in accounting and
management literature, and the extent to which corporate governance mechanisms can …