All Stories

  1. Do corporate donations affect the cost of equity? International evidence
  2. How do auditors price financial secrecy culture? An international study
  3. Reprint of: Corporate culture and carbon emission performance
  4. Audit report lag and the cost of equity capital
  5. Corporate culture and carbon emission performance
  6. Audit report lag and key audit matters in Australia
  7. Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom
  8. Directors' and officers' liability insurance: a systematic literature review
  9. Sales Order Backlog and Credit Ratings
  10. Overlapping committee membership and cost of equity capital
  11. Climate change and geopolitical conflicts: The role of ESG readiness
  12. Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership
  13. Do advisory directors increase discretionary accruals?
  14. Debt maturity structure, credit ratings and audit fees: new evidence
  15. Problem Directors and Corporate Risk‐Taking
  16. CFO Demographics and Working Capital Management in China
  17. Determinants and consequences of debt maturity structure: A systematic review of the international literature
  18. Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy
  19. Dividend payment and financial restatement: US evidence
  20. Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry
  21. Do Co-opted boards affect the cost of equity capital?
  22. Audit committee ownership and the cost of equity capital
  23. Determinants of environmental investment: Evidence from Europe
  24. Financial constraints and asymmetric cost behavior
  25. Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
  26. Determinants of cash holdings—evidence from New Zealand local councils
  27. The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry
  28. Risk committee, corporate risk-taking and firm value
  29. Board tenure: A review
  30. Female tainted directors, financial reporting quality and audit fees
  31. Does the existence of a risk committee affect financial reporting quality and audit fees?
  32. Audit committees, female directors and the types of female and male financial experts: Further evidence
  33. Workforce environment and audit fees: International evidence
  34. Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry
  35. Audit committee ownership and audit report lag: evidence from Australia
  36. IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective
  37. Determinants of auditor choice: Review of the empirical literature
  38. Cash holding and over-investment behavior in firms with problem directors
  39. Impact of CSR on cost of debt and cost of capital: Australian evidence
  40. “Problem” directors and audit fees
  41. Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes
  42. Audit partner busyness and cost of equity capital
  43. Determinants and consequences of financial distress: review of the empirical literature
  44. Determinants of audit report lag: A meta‐analysis
  45. Related party transactions and finance company failure: New Zealand evidence
  46. Firm life cycle and advisory directors
  47. Determinants of monetary penalties for environmental violations
  48. Operational “problem” directors and environmental performance
  49. Underlying profit in New Zealand
  50. Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality
  51. Do problem directors affect firm operating performance?
  52. Problem directors on the audit committee and financial reporting quality
  53. Interlocking Directorship in New Zealand
  54. Litigation risk, financial reporting and auditing: A survey of the literature
  55. Financial distress, earnings management and market pricing of accruals during the global financial crisis
  56. Corporate Governance Compliance and Discretionary Accruals: New Zealand Evidence
  57. Audit firm industry specialization and the audit report lag
  58. Determinants of nomination committee: New Zealand evidence
  59. Overlapping Membership on Audit and Compensation Committees, Audit Committee Equity Holdings, and Financial Reporting Quality
  60. Problem Directors on the Audit Committee and Financial Reporting Quality
  61. Customer Concentration, Corporate Social Responsibility and Idiosyncratic Risk