This paper examines the link between adverse early-life experiences of CEOs and accounting policy choice, in particular whether a CEO's experience of the Great Chinese Famine impacts the accounting conservatism of his or her company. Our results show that companies whose CEOs had famine...

Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent external assurance on the inclusion of sustainability-related targets...