Review of Accounting and Finance: Volume 10 Issue 1

Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404

Santanu Mitra, Mahmud Hossain

The purpose of this paper is to examine the association between corporate governance attributes in the form of board and ownership characteristics and the remediation of internal…

Auditors' going‐concern judgments: rigid, adaptive, or both?

Andrew J. Rosman

The purpose of this paper is to examine when auditors' decision behavior is rigid and adaptive in the going‐concern judgment. Because rigid behavior has been found to produce…

The use of financial information by private equity funds in evaluating new investments

Jan Smolarski, Neil Wilner, Weifang Yang

The purpose of this paper is to examine the use of financial information and valuation methods among private equity funds in Europe and India. The authors analyze differences in…

Measuring flight to quality: a local correlation analysis

A. Can Inci, H.C. Li, Joseph McCarthy

The purpose of this paper is to use the local correlation technique to measure flight to quality, which is defined as a pronounced and generally rapid increase in risk aversion…

A new company descriptor takes us into a new era

Rebecca Marsh