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 paper investigates the nature and consequences of sample attrition in a unique longitudinal survey of medical doctors. We describe the patterns of non-response and examine if attrition affects the econometric analysis of medical labour market outcomes using the estimation of physician earnings equations as a case study. We compare the econometric gestimates obtained from a number of differ...

This article investigated the determinants of firm’s earnings quality (FREQ) using panel data Egyptian listed firms to address concerns endogeneity and heterogeneity. We found that CEO power dynamics negatively impact FREQ. Furthermore, corporate governance’s weakening or substitution role is for negative association between Our findings showed board-independence significantly weakens impacts C...

I nvestors’ conŽ dence in the quality and integrity of corporate Ž nancial reports has been seriously shaken of late. The ever-increasing procession of headlines about fraudulent earnings, in ated asset values and understated liabilities reported by erstwhile leading companies—the likes of Enron, Tyco, WorldCom, Xerox and a host of lesser household names, all audited by major accounting Ž rms—...

This paper aims at investigating the relationship of audit market share, industry specialisation and Big 4 towards earnings management. The research posits that share constrains In addition, it hypothesized a positive between data was gathered from Data Stream, Thomson Reuters to test hypotheses. Out 1488 companies-years observation 2015 2018, results indicate there is no significant difference...

This paper empirically examines the relationship between geographical distance of audit committee chairs(ACCs) and corporate earnings quality by taking A-share listed companies in Shanghai Shenzhen from 2007 to 2018 as samples. It is found that ACC’s work place operation can significantly reduce quality, farther distance, worse quality. In addition, external conducted Big4 auditors suppress imp...