Peter J. DaDalt

TL;DR: In this paper, the role of the board of directors, the audit committee, and the executive committee in preventing earnings management was examined, and they concluded that board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings management.

TL;DR: In this article, the role of the board of directors, the audit committee, and the executive committee in preventing earnings management was examined, and they concluded that board and audit committee activity and their members' financial sophistication may be important factors in constraining the propensity of managers to engage in earnings management.

TL;DR: In this paper, the authors investigated the impact of multiple directorships on board meeting attendance and found that individuals with multiple board seats exhibit a higher tendency to be absent from board meetings, even after controlling for firm-specific characteristics, board-of-directors structure and endogeneity.

TL;DR: In this paper, the authors investigated the impact of multiple directorships on board meeting attendance and found that individuals with multiple board seats exhibit a higher tendency to be absent from board meetings and that monetary inducements such as board meeting fees and annual director retainers do not appear to enhance attendance.

TL;DR: This article examined the relationship between founding family control and earnings management, and found that family firms are significantly less likely to manage earnings than non-family controlled firms, and that the unique characteristics of family controlled firms could insulate these firms from pressures to manage profits.