Key audit matters (KAM) are supposed to enhance the informational value of the audit report. Since the audit report is the primary communication channel between the auditor and the financial statement users, understanding the determinants of KAM disclosure is crucial. Our cross-country study...

This study investigates if and how the influence of compensation interdependence on risk-taking depends on mutual monitoring of risky investment decisions. We argue that individuals under compensation interdependence have a behavioral incentive for higher risk-taking if mutual monitoring is...

This paper investigates whether and how social-psychological mechanisms, namely reciprocity, demographic similarity, and similar experiences, affect CEO compensation packages with respect to the levels of total, fixed, and short- and mid-term compensation and the variable proportion of the...