This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity...

The explosion of accounting ethics research in the past decade has been fuelled by the availability of the Defining Issues Test (DIT: Rest 1979–1993). Despite existing criticisms regarding the DIT (Emler et al., 1983) and research indicating that the measure is a biased reflection of...