...Abeer Alsulami; Alaa Mansour Zalata; John Kalimilo Malagila Purpose This study aims to examine whether chief executive officer's (CEO) industry tournament incentives are associated with auditors’ professional judgments, particularly in determining key audit matters (KAM) and setting materiality...

...Larelle Chapple; Ashesha Paveena Weerasinghe; Alexandra Kate Williamson; John Nowland Purpose This research examines the relationship between board of director benevolence and corporate environmental performance (CEP). We also investigate how CEO benevolence moderates this relationship. Design...

...Yun Shen; Vito Mollica; Aldo Fortunato Dalla Costa Purpose This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism. Design...

...Xingtong Fang; Kaigang He; Yijun Meng; Jianfang Ye Purpose Social ties may either help chief executive officers (CEOs) supervise chief financial officers' (CFOs) behaviors effectively and improve financial reporting quality or lead to collusion and undermine financial reporting quality. Therefore...