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The effect of ownership structure on disclosure quality and credit ratings in family firms : the moderating role of auditor choice

Chen, Jengfang; Chen, Ni-Yun; He, Liyu; Patel, Chris - In: Family business review : publ. on behalf of the Family … 35 (2022) 2, pp. 140-158

Persistent link: https://www.econbiz.de/10013257250

On the choice of CEO duality : evidence from a mandatory disclosure rule

Goergen, Marc; Limbach, Peter; Scholz-Daneshgari, Meik - 2018 - This draft: December 27, 2018

We adopt a novel approach to explain why firms opt for or against CEO duality and the value implications of this choice. Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the reasons firms state for combining (separating) the roles of...

Persistent link: https://www.econbiz.de/10011948438

Firms' rationales for CEO duality : evidence from a mandatory disclosure regulation

Goergen, Marc; Limbach, Peter; Scholz-Daneshgari, Meik - In: The journal of corporate finance : contracting, … 65 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012423692

Audit quality, board gender and financial risk disclosure

Zango, Adamu Garba; Hasnah Kamardin; Rokiah Ishak - In: International journal of economics and financial issues … 6 (2016) 4, pp. 55-61

Persistent link: https://www.econbiz.de/10011781983

Covid-19 disclosure : do internal corporate governance and audit quality matter?

Abdelhak, Engy ELsayed; Hussainey, Khaled; Albitar, Khaldoon - In: International journal of accounting and information … 31 (2023) 1, pp. 170-194

Persistent link: https://www.econbiz.de/10014316209

The impact of the type of cybersecurity assurance service and cybersecurity incidents on investor perceptions and decisions

Perols, Rebecca R. - In: Auditing : a journal of practice & theory 43 (2024) 3, pp. 187-202

Persistent link: https://www.econbiz.de/10015051798

Does audit committee disclosure of partner-selection involvement signal greater audit quality?

Downes, Jimmy F.; Draeger, Michelle A.; Sadler, Abbie E. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 49-75

Persistent link: https://www.econbiz.de/10013252471

Determinants of goodwill impairment disclosure : the role of audit quality and analysts following

Ranga, Abhishek; Pathak, Rajesh - In: Managerial finance 49 (2023) 1, pp. 88-109

Persistent link: https://www.econbiz.de/10013503602

Audit committee voluntary disclosure describing external auditor oversight : does it reflect higher audit quality?

O'Shaughnessy, Denise; Sahyoun, Najib; Tervo, Wayne - In: The journal of corporate accounting & finance 33 (2022) 4, pp. 22-38

Persistent link: https://www.econbiz.de/10013463657

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

El-Deeb, Mohamed Samy; Alarabi, Yomna; Mohamed, Amal - In: Future Business Journal 10 (2024) 1, pp. 1-20

This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ). The importance of RD to investors and stakeholders is that such a practice offers a better evaluation of the overall risk...

Persistent link: https://www.econbiz.de/10015410596