Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the...

Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by...

Purpose – The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board independence is more or less effective in constraining earnings management for firms audited by...