Restatements are made to correct material errors in companies' financial statements previously filed with SEC. Companies try to avoid restatements because a restatement itself would raise the question of whether the management has been playing the "Numbers Game". My dissertation is motivated by...

This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005....

Considerable prior research investigates whether the extent of insider presence on corporate boards is detrimental. However, the majority of past research treats all inside directors as a homogenous group. This study considers that issue in the context of chief financial officers (CFO) serving...