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Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
Loan Officers's Reactions to Audit Rotation
Audit Audit Rotation Auditor Independence Audit Quality
2009/12/1
This study explores bank loan officers's perception of audit firm rotation using a
between-subjects case scenario. We address general issues of rotation and specific
aspects of rotation, including...