Browsing BI Open by Journals "Accounting Review"
Now showing items 1-2 of 2
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Economic consequences of corporate governance disclosure: Evidence from the 2006 SEC regulation on related-party transactions
(Journal article; Peer reviewed, 2020)This paper examines economic consequences of a 2006 Securities and Exchange Commission regulation that mandated public firms to disclose their governance policies on related-party transactions (RPTs). Employing hand-collected ... -
The Impact of Partners’ Economic Incentives on Audit Quality in Big 4 Partnerships
(Peer reviewed; Journal article, 2021)Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners’ fee-based compensation, partners’ observable net wealth, and audit ...