This paper conducts a meta-analysis of 182 published archival accounting and auditing studies on the corporate governance determinants of financial restatements. We aim to provide a focused and systematic examination on various internal and external corporate governance factors that may predict...

The objective of this paper is to examine empirically the consequences for financial reporting quality of having audit committees that include problem directors, i.e. directors with prior involvement in corporate bankruptcies, major accounting restatements or other accounting scandals. An...