This study investigates whether exposure to a previous client’s earnings management behavior will impact experienced auditors’ judgments of the risk that a current client’s financial statements are materially misstated. Contrast theory predicts the context of previous information can have...

This paper examines whether ethical corporate citizenship moderates the effect of CEO power on financial leverage, cost of debt, dividend payout, and firm value. Ethical corporate citizenship is operationalized as a binary variable of 1 for firms listed as World’s Most Ethical Companies...