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How do restatements affect outside directors and boards? A review of the literature

Author

Listed:
  • Daniel A. Street
  • Dana R. Hermanson

Abstract

Keywords: Restatement, Board of directors, Independent director, Outside director, Proxy advisor, Shareholders

Suggested Citation

  • Daniel A. Street & Dana R. Hermanson, 2019. "How do restatements affect outside directors and boards? A review of the literature," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 43(1), pages 19-46, July.
    • Handle: RePEc:eme:jalpps:j.acclit.2019.07.001
    DOI: 10.1016/j.acclit.2019.07.001
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    Citations

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    Cited by:

    1. Patrick Velte, 2023. "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(1), pages 353-411, February.
    2. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    3. Laure Batz, 2023. "Financial market enforcement in France," European Journal of Law and Economics, Springer, vol. 55(3), pages 409-468, June.
    4. Chen, Chen & Dou, Ying & Kuang, Yu Flora & Naiker, Vic, 2023. "Do professional ties enhance board seat prospects of independent directors with tainted reputations?," Journal of Banking & Finance, Elsevier, vol. 154(C).

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