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 …

The decision to disclose information concerning a firm's environmental liabilities is modeled
as a sequential game involving the firm, a capital market, and outside stakeholders who can …

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 investigate the association between corporate governance strength and EU listed firms'
choices with respect to International Financial Reporting Standards (IFRS) adoption in 2005. …

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

… For instance, Party A might assign a relatively high value to air quality, whereas Party B
might assign a relatively high value to GDP per capita. To sidestep some related issues for the …

An analytical model predicts that cross‐sectionally (1) the marginal cost of auditor quality is
inversely related to the strength of client companies' internal control. (2) In the short run, …

This essay explores relationships between accounting standards and people's inferences
and judgments. Acknowledging that Demski's impossibility theorem implies that the standards …