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

Author

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  • 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. Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan, 2024. "Social media in accounting research: A review and future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    2. Laure Batz, 2023. "Financial market enforcement in France," European Journal of Law and Economics, Springer, vol. 55(3), pages 409-468, June.
    3. 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.
    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).
    5. 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.

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