All Stories

  1. Corporate culture and carbon emission performance
  2. Audit report lag and key audit matters in Australia
  3. Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom
  4. Directors' and officers' liability insurance: a systematic literature review
  5. Sales Order Backlog and Credit Ratings
  6. Overlapping committee membership and cost of equity capital
  7. Climate change and geopolitical conflicts: The role of ESG readiness
  8. Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership
  9. Do advisory directors increase discretionary accruals?
  10. Debt maturity structure, credit ratings and audit fees: new evidence
  11. Problem Directors and Corporate Risk‐Taking
  12. CFO Demographics and Working Capital Management in China
  13. Determinants and consequences of debt maturity structure: A systematic review of the international literature
  14. Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy
  15. Dividend payment and financial restatement: US evidence
  16. Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry
  17. Do Co-opted boards affect the cost of equity capital?
  18. Audit committee ownership and the cost of equity capital
  19. Determinants of environmental investment: Evidence from Europe
  20. Financial constraints and asymmetric cost behavior
  21. Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
  22. Determinants of cash holdings—evidence from New Zealand local councils
  23. The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry
  24. Risk committee, corporate risk-taking and firm value
  25. Board tenure: A review
  26. Female tainted directors, financial reporting quality and audit fees
  27. Does the existence of a risk committee affect financial reporting quality and audit fees?
  28. Audit committees, female directors and the types of female and male financial experts: Further evidence
  29. Workforce environment and audit fees: International evidence
  30. Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry
  31. Audit committee ownership and audit report lag: evidence from Australia
  32. IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective
  33. Determinants of auditor choice: Review of the empirical literature
  34. Cash holding and over-investment behavior in firms with problem directors
  35. Impact of CSR on cost of debt and cost of capital: Australian evidence
  36. “Problem” directors and audit fees
  37. Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes
  38. Audit partner busyness and cost of equity capital
  39. Determinants and consequences of financial distress: review of the empirical literature
  40. Determinants of audit report lag: A meta‐analysis
  41. Related party transactions and finance company failure: New Zealand evidence
  42. Firm life cycle and advisory directors
  43. Determinants of monetary penalties for environmental violations
  44. Operational “problem” directors and environmental performance
  45. Underlying profit in New Zealand
  46. Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality
  47. Do problem directors affect firm operating performance?
  48. Problem directors on the audit committee and financial reporting quality
  49. Interlocking Directorship in New Zealand
  50. Litigation risk, financial reporting and auditing: A survey of the literature
  51. Financial distress, earnings management and market pricing of accruals during the global financial crisis
  52. Corporate Governance Compliance and Discretionary Accruals: New Zealand Evidence
  53. Audit firm industry specialization and the audit report lag
  54. Determinants of nomination committee: New Zealand evidence
  55. Overlapping Membership on Audit and Compensation Committees, Audit Committee Equity Holdings, and Financial Reporting Quality
  56. Problem Directors on the Audit Committee and Financial Reporting Quality
  57. Customer Concentration, Corporate Social Responsibility and Idiosyncratic Risk