The role of credit-rating agencies in determining interest costs on bank loans leaves much to be desired, a study finds.
The longer the tenure of a company's Big Four auditor, the greater the fee — even though the effort required of the auditor lessens over time.
Requiring top corporate executives to be only a year or two removed from a prior job with the company's auditor is insufficient, study suggests.
Investors punish companies for late financial statements, according to new research.
But are they doing so just because the dollar amounts involved are not material? Research suggests another, less-wholesome motivation.
