Showing 1 - 10 of 267
Starting in October 2013, auditors of premium-listed firms in the United Kingdom are mandated to prepare an expanded auditor’s report that provides details on audit procedures, risks of material misstatement (RMMs), and materiality thresholds. This regulatory change is important to study,...
Persistent link: https://www.econbiz.de/10013226960
Starting in October 2013, auditors of premium-listed firms in the UK are mandated to prepare an expanded audit report that provides details on audit procedures, main risks of material misstatement (RMMs), and materiality thresholds. We hypothesize that the expanded audit disclosures decrease...
Persistent link: https://www.econbiz.de/10012898738
Persistent link: https://www.econbiz.de/10008665476
Persistent link: https://www.econbiz.de/10009514949
Persistent link: https://www.econbiz.de/10008665468
This study examines the relationship between the degree of external social and environmental regulatory pressures and firms’ integration of corporate social responsibility (CSR) criteria into executive compensation contracts. Building on the notion that firms operate in settings in which...
Persistent link: https://www.econbiz.de/10014238776
Persistent link: https://www.econbiz.de/10014368709
Persistent link: https://www.econbiz.de/10008665472
Persistent link: https://www.econbiz.de/10003915729
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10011418688