Environment has become an important issue in the business world these days. Companies are increasingly paying more attention to company management without neglecting environmental sustainability. This study aims examine effect of sustainability reports for on stock performance, with growth category companies as moderating variable. The sample consist 18 growth-category that were included evalua...

This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office level, the negative association between past litigation and future misstatements is stronger for offices ...

Prior research has investigated the association between executive equity compensation and earnings management but the evidence is not conclusive. We investigate this question using the quantile regression approach which allows the coefficient on the independent variable (equity compensation) to shift across the distribution of the dependent variable (earnings management). Based on a sample of 1...

This paper examines the corporate governance role of firms’ information quality and the takeover market in disciplining management. We consider a model where the takeover market plays a disciplinary role in replacing the inefficient incumbent manager to increase firm value. Increasing the information quality improves the takeover efficiency, but more precise information also discourages the man...

Abstract This study examined the effect of auditor independence on financial reporting quality deposit money banks in Nigeria with Financial Reporting Quality as dependent variable; Audit Fee, Firm Size and Meeting independent variables, Debt Ratio control variable. The sample period covered six (6) years (2013 to 2018) data were extracted from audited annual reports ten (10) selected banks. re...