Although prior research has recently begun to examine the effects of independent director reputation incentives and the benefits of having a lead independent director, no study has considered the combined impact: the reputation incentives of lead independent directors. This study integrates...

Although prior research has recently begun to examine the effects of independent director reputation incentives and the benefits of having a lead independent director, no study has considered the combined impact: the reputation incentives of lead independent directors. This study integrates...

In this study we examine the association between audit service fees and non-audit service (NAS) fees and the auditor's final decision regarding the type of opinion to render to a financially distressed client. Along with examining current fee levels and reporting decisions we also test the...