Accounting
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Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform
Auditors play a major role in corporate governance and capital markets by creating trust on public investors and reducing the risk of fin
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Earnings Management around Founder CEO Re-appointments and Successions in Family Firms
Earnings management consists of a firm’s insiders cooking the books, that is, manipulating reported earnings via discretionary accruals a
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Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges
The 2008 financial crisis set off a major debate about the role of accounting for financial stability.
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Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
Financial reports are important tools used by investors to evaluate company performance and future prospects.
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Corporate Scandals and Regulation
Are regulatory interventions in financial markets delayed reactions to market failures, or can regulators pre-empt corporate misbehavior?
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