We review and synthesize the results of empirical studies of associations between corporate
oversight measures and financial reporting quality (FRQ). We examine two oversight …

… The MOEE maintains an electronic database of spills that occurred in the jurisdiction of …
identified from the descriptions provided on the database, a gradual elimination strategy was …

This paper draws on two independent strands of literature—Baudrillard's orders-of-simulacra
theoretic and financial accounting theory—to investigate the ontological status of …

We hypothesize that firms' 10‐K market risk disclosures, recently mandated by SEC Financial
Reporting Release No. 48 (FRR No. 48), reduce investors' uncertainty and diversity of …

We conduct a meta-analysis (MA) of the association between audit committee (AC) independence
and financial reporting quality (FRQ). Although we cannot reliably aggregate results …

We hypothesize and find that (1) earnings conservatism, the tendency of firms to recognize
bad news in earnings on a more timely basis than good news, is substantially greater in …

… We use governance data provided by the Risk Metrics database whose overall governance
… We also derive three specific corporate governance characteristics from the database: the …

… We use the SEC’s EDGAR database to identify 252 oil and gas producers (primary … Since
we need daily stock returns, the firms must appear on the DataStream database. We examine …

Lithium ion battery (LIB) technology is the state-of-the-art rechargeable energy storage
technology for electric vehicles, stationary energy storage and personal electronics. However, a …

This article proposes a way of accounting for firms' social responsibilities as constructive
obligations under the doctrine of promissory estoppel, thereby exposing certain limitations of …