Prior research in accounting and finance mainly focused on the impact of board structure on financial reporting quality and findings have been mixed and ambiguous. We examine the impact of board processes on financial reporting quality. From a theoretical stance, we argue that application of...

We investigate the relationship between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an alternative measure of performance. We document a...

We investigate the relation between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an alternative measure of performance. We document a negative...

We examine the role of manager emotions during earnings conference calls. We use a textual analysis and a validated psychology dictionary, the Plutchik’s wheel of emotions, to extract eight primary human emotions (joy, anticipation, trust, surprise, anger, sad, fear, disgust) for managers...

Cover -- EDITORIAL ADVISORY BOARD -- Editorial -- Political connections and organisational performance: evidence from Pakistan -- Political connections and earnings quality -- Corporate political connections, agency costs and audit quality -- Related party transactions and accounting quality in...