SYNOPSIS This study examines the impact of ethnic diversity executives on real earnings management (REM) by using 21,217 firm-year observations for 2,209 U.S. public firms between 1993 and 2020. Social identity theory top team research suggest executive enhances mutual monitoring subordinate executives’ independence from CEO, thus incentivizing to curb CEOs’ opportunistic financial reporting. T...

SYNOPSIS Motivated by trends toward gender equality on standard-setting boards in the United States, this study interviews women members of FASB, GASB, and EITF to understand factors critical their successful nomination appointment. Semistructured were conducted with standard setters root our understanding own experiences perceptions. Value emerged as a generalizing theme. Participants perceive...

SUMMARY The value of PCAOB enforcement was questioned in a 2019 Project on Government Oversight report, calling it “toothless body law.” However, the argument focused narrowly limited number enforcements imposed Big 4 auditors without consideration whether they motivate positive audit quality effects more broadly. In this paper, we summarize key findings by Lamoreaux, Mowchan, and Zhang (2023) ...

ABSTRACT We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to European tax authorities on multinational firms' capital and labor investments, as well their organizational structures. exploit threshold-based application this 2016 disclosure rule conduct difference-in-differences regression discontinuity tests. document increases in expenditures Europe, but these...

The aim of this study was to evaluate the nutrient digestibility, ruminal fermentation and microbial protein synthesis of mid-lactating cows fed high dietary levels of monensin. Twelve Holstein cows were distributed into four 3 × 3 latin squares and assigned to the following treatments: control (CON), monensin 24 (M24, addition of 24 mg monensin/kg diet DM) and monensin 48 (M48, addition of 48 ...

The issue of environmental protection has gained momentum in recent times. Climate change left no one untouched, and economies across the globe are debating on ways protection. Sustainable growth become buzzword- including using energy-efficient sources production paying attention to environment human capital. In light this, green or accounting is significant, as this can make companies more co...

Ever since the advent of molecular methods, the diagnostics of Neisseria gonorrhoeae has been troubled by false negative and false positive results compared with culture. Commensal Neisseria species and Neisseria meningitidis are closely related to N. gonorrhoeae and may cross-react when using molecular tests comprising too-low specificity. We have devised a real-time polymerase chain reaction ...

Klebsiella pneumoniae causes neonatal sepsis and nosocomial infections. One of the strains, K. pneumoniae MGH 78578, shows high level of resistance to multiple microbial agents. In this study, domain family, amino acid sequence and topology analyses were performed on one of its hypothetical protein, YggG (KPN_03358). Structural bioinformatics approaches were used to predict the structure and fu...