Browsing Handelshøyskolen BI by Journals "Accounting Review"

Now showing items 1-2 of 2

Economic consequences of corporate governance disclosure: Evidence from the 2006 SEC regulation on related-party transactions

Hope, Ole-Kristian; Lu, Haihao (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

Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; Willekens, Marleen (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 ...