Richmond, VA 23284
United States
Virginia Commonwealth University
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International Accounting, Standard Setting, IASB, Lobbying
summary performance measure, earnings attributes, value relevance, international accounting standard setting
SOX, Exchange Listings, Exchange Delistings, Accounting Regulation
Foreign Ownership; Home Bias; Financial Transparency; Institutional Development; Investor Protection
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foreign ownership, home bias, financial transparency, institutional development, investor protection
PCAOB, audit reporting, auditor litigation, critical audit matters (CAMs)
critical audit matters, key audit matters, auditor negligence, audit litigation, audit risk