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Fiduciary Duties of Directors and Accounting Conservatism
We examine whether a change in fiduciary duties of directors is associated with changes in firms’ financial reporting conservatism. A court ruling in 1991 expanded the scope of fiduciary duties of directors of near insolvent ...
Pro Forma Disclosures, Audit Fees, and Auditor Resignations
The disclosure of non-GAAP (pro forma) earnings numbers by managers in the post-SOX era continues to attract attention from regulators, media, and researchers. However, there is limited empirical evidence on how auditors ...