The extant literature provides little evidence on how individual auditors’ auditing styles and client management decisions develop over time. In this study, we investigate whether and how engagements with bankrupt clients (i.e., bankruptcy experiences) affect auditors’ behavior in their...

In this paper, we address the question of whether the board of directors is more effective in constraining earnings management after the mandatory application of IFRS. Specifically, we explore how two board characteristics -- board independence and (2) the existence of an audit committee impact...

Family firms play a significant role in the global economy. Consistently, over the last two decades academia has turned its attention to the family dimension as a determinant of business phenomena, and this interest has increased over time. While family business research has reached an age of...

Differently from prior studies that examine the role of stand-alone control systems within the relationship between owners and managers, our study investigates the correlation between two control mechanisms - voluntary disclosure and independent directors - in companies characterized by the...