In this study we examine how corporate social responsibility (CSR) impacts earnings management in the setting of B corporation certification, a rigorous and costly third-party CSR certification. Using a sample of professionals employed at B corporations and non-B corporations, we utilize a...

The wide-spread use of rank and file equity-based compensation suggests that executives believe that rank and file employees can affect firm outcomes, and some research supports this view. If equity-based incentives influence rank and file employees' productive efforts, they might also influence...

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We find that firms with managers that have internal audit experience are associated with less overall earnings management, driven by lower real earnings management. Importantly,...