Prior research has assumed that financial reporting failures indicate that individual directors have provided inferior monitoring of the reporting process and has found that directors suffer the loss of board positions following reporting failures. These penalties, however, are not uniformly applied across all outside directors. Using a sample of firms that have experienced multiple reporting failures and a matched sample of non-restating firms, I collect information on individual audit committee members and investigate whether retention on the audit committee is related to the quality of the director or to the influence of the CEO over the board of directors. I then examine whether the retention of directors on the audit committee is relat...
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an...
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an...
This study develops a research model to investigate whether firms that restate previously released f...
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties ...
Audit committees play an important role to ensure the reliability of financial reporting. Audit comm...
Actions by both private sector organizations and legislators in recent years have highlighted the im...
Actions by both private sector organizations and legislators in recent years have highlighted the im...
This study examines whether audit committee and board characteristics are related to earnings manage...
Purpose-This study aims to examine the reputation effect by assessing whether fraudulent financial r...
The large number of recent earnings restatements suggests that boards have not been discharging thei...
The demand for qualified directors to serve in audit committee chair and designated financial expert...
This study examines whether board tenure of directors on the independent audit committee affects the...
International audienceAlthough the Audit Committee is a key component of corporate governance, very ...
This thesis aims to provide oversights about the impact of audit committee characteristics on const...
This study examines the association between multiple-directorships and tenure of independent audit c...
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an...
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an...
This study develops a research model to investigate whether firms that restate previously released f...
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties ...
Audit committees play an important role to ensure the reliability of financial reporting. Audit comm...
Actions by both private sector organizations and legislators in recent years have highlighted the im...
Actions by both private sector organizations and legislators in recent years have highlighted the im...
This study examines whether audit committee and board characteristics are related to earnings manage...
Purpose-This study aims to examine the reputation effect by assessing whether fraudulent financial r...
The large number of recent earnings restatements suggests that boards have not been discharging thei...
The demand for qualified directors to serve in audit committee chair and designated financial expert...
This study examines whether board tenure of directors on the independent audit committee affects the...
International audienceAlthough the Audit Committee is a key component of corporate governance, very ...
This thesis aims to provide oversights about the impact of audit committee characteristics on const...
This study examines the association between multiple-directorships and tenure of independent audit c...
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an...
The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an...
This study develops a research model to investigate whether firms that restate previously released f...