Whistleblowers play an important role in the detection and deterrence of corporate fraud.
Gift card rewards may be an effective means of sustaining the motivation of weaker performers to work hard – a problem of particular importance when employees compete against one another for rewards.
Relationships matter when auditors and IT specialists work together but they don’t always see their relationship the same way, or in a good way.
When reading an analyst’s report, pay special attention to where the analyst is from, not which brokerage the analyst is affiliated with or where the firm that is covered is headquartered.
They do when incentives like shareholder credits for corporate taxes paid exist.
This study provides empirical evidence on the association between independent directors’ compensation and related party transactions suggesting that overcompensating directors has an adverse effect on their independence and the effectiveness of board monitoring.
Policy makers and regulators generally believe firms should enlist directors with more expertise.
When a firm suffers from a credit downgrade, will it be possible for the firm to record a large unrealized gain in its income?
Do firms first exhaust relatively “safe” tax planning strategies before turning to “risky” strategies, as they pursue more tax savings?
