With the increased adoption of solar photovoltaics (PV) and batteries, and the use of electronicsand appliances powered by direct current (DC), e.g. heat pumps, and electric vehicles (EVs), DCtechnologies offer higher energy efficiency compared to the entrenched alternating current...

Recent post-SOX studies have consistently found that the presence of audit committee (AC) directors with multiple directorships is associated with lower financial reporting quality. An implicit assumption of these studies is that AC directors distribute their effort equally across all their...

Although firms are encouraged by the Securities and Exchange Commission (SEC) and Department of Justice (DOJ) to conduct internal investigations following financial misconduct, prior research finds few benefits for investigating firms. This study examines a novel aspect of internal...