Can Increasing Female Representation on Boards Improve Investment Practices?

This study explores the impact of board gender diversity (BGD) on the investment efficiency of firms worldwide. The researchers compiled a...

Exploring the Effects of Digital Anxiety on Finance Employees

"Digital anxiety” refers to the fear and apprehension employees feel toward digital technologies and the transformation they bring. The res...

Optimal Reporting Systems in Bank Runs

The study investigates the role of financial reporting systems in preventing bank runs. Specifically, it examines how different reporting s...

How Are Firms Really Responding to Diversity Laws?

The study examines the effects of mandatory diversity disclosure legislation in the European Union. It specifically focuses on how 30 large...

How Shared Auditors Enhance Audit Quality

Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About

Impact of Team Diversity on Audit Quality

Does ESG Disclosure Affect Agreement Among Rating Agencies?

ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether...

How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making

Impact of Internal Control Deficiencies on Nonprofit Operational Performance

Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142

In 2001, the new Statement of Financial Accounting Standards No. 142 (SFAS 142) shifted from requiring companies to gradually deduct goodwi...

Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces