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This study aims to examine the effect of audit quality (auditor expertise and discretionary accruals) on financial communication quality and to distinguish the moderating role of corporate governance mechanisms (board size, CEO duality, board gender diversity and block ownership) on this relationship.

Linear regression is used to analyze the annual reports of 150 nonfinancial firms that belong to the CAC All-tradable index for the period 2015–2023.

The empirical results show that auditor expertise has a positive and significant effect on financial communication quality. Furthermore, board size reinforces the negative effect of discretionary accruals on financial communication quality. However, CEO duality and block ownership attenuate the positive effect of auditor expertise on the dependent variable.

Our research covers three areas of research, i.e. audit quality, corporate governance and financial communication research. It presents the moderator role of some governance mechanisms on the relation between audit and financial communication quality. Furthermore, it aims to identify best practices in the governance system that attempt to facilitate and improve the positive impact of audit quality on the quality of financial communication, which increases stakeholder confidence in the firm. We caution readers from generalizing the findings of this study, as our study is based on a well-developed sample. Also, it is limited only to annual reports to measure the financial communication index without looking at other information transmission channels.

This study investigates the moderating role of internal governance mechanisms in the relationship between audit quality and financial communication quality in the French context.

The purpose of this study was to determine if outcome bias and hindsight bias impact police performance ratings and perceptions of the likelihood and foreseeability of intimate partner homicides. In addition, the authors wished to see if taking the perspective of police mitigates any effects.

A total of 200 university students read vignettes describing an incident from a police officer’s perspective or from their own perspective. Participants also read risk assessments of the offender’s risk of committing violence. They were randomly assigned to receive either information that the offender later committed a homicide or no outcome information.

The results demonstrated an outcome bias and hindsight bias, wherein participants who received information about the homicide rated it as more likely and foreseeable and gave lower performance ratings to the police, compared to those who did not receive outcome information. Participants who took police perspective still showed this bias.

The findings indicate that people are likely to be biased in their perceptions and judgements of police performance when they know a homicide occurred. This bias seems to be difficult to overcome.

This paper provides empirical evidence to show people may be unfairly critical of police performance when a homicide is perpetrated.