While interest in customization is growing among consumers and academics, researchers have focused on consumers designing products for themselves. Many customization firms, however, are successfully positioning themselves as key sources for unique gifts. In this research, the authors examine...

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert...

Management incentives have been suggested as a factor affecting the usefulness of reported earnings for readers of financial statements. Prior research has demonstrated that the quality of earnings has been associated with levels of managerial ownership (Warfield, Wild and Wild (1995)), audit...

This paper examines the relationship between board characteristics and external audit fees for Fortune 1000 companies. Competing arguments exist regarding the possible relationship between board characteristics and fees.One view is that a more independent, diligent, and expert board would be...

Prior research has demonstrated that in companies with low managerial ownership managers exploit the latitude available in generally accepted accounting principles to alleviate contractual constraints, presumably to ensure job preservation (annual salary) and maximize incentive compensation...