Our research program over the past 10 years has focused on the use of basic science knowledge in commercial firms and the impact of that knowledge on firm performance. In our earlier research, we have found substantial consistent evidence that top academic science, specifically the star scientists who make most of the defining discoveries, provides intellectual human capital that defines the te...

This paper surveys the literature on the determinants and consequences of securities class action lawsuits against firms and auditors from a financial reporting quality perspective. The survey is motivated by the important role that law plays in protecting stakeholders’ interests against managerial misdeed. Litigation is, thus, an important topic and numerous studies investigate the determinant...

This review examines how gender diversity on corporate boards influences governance outcomes that in turn impact performance. We begin with a brief discussion of the women board and then describe extant research relationship among these areas: (1) Firm Performance; (2) Financial reporting quality; (3) Audit (4) risk.

Introduction. This paper studies the relationships between the degree of Internet corporate reporting and the characteristics of Hong Kong’s listed firms which use this innovation. Method. Applying our previously developed research framework, we performed an empirical study by adapting the research questions to the local context, identifying proxies for measuring the variables in the formulated...

We examine the association between employee quality and financial reporting outcomes. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. These firms also issue superior management forecasts, in te...

Timeliness is an important characteristic in the financial statements of companies going public, faster time for submission reports more relevant quality information. In order to report their public a timely manner, they must pay attention factors that affect timeliness reporting. The purpose this study analyze effect profitability, leverage, liquidity, KAP reputation and company size on object...

A corporate socially responsible-focused approach adds value to a firm in the form of financial benefits addition improving its image. To meet demands various stakeholders, including consumers, employees, and shareholders, produce high-quality reporting, some managers participate CSR initiatives. The investigation relationship between social responsibility earnings management publicly listed Vi...