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This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This study's main goal is to expand the theoretical perspective and discuss the unique influence of age and tenure on R&D teams' incremental innovation outcomes. We answer scholars call for additional research on age-related processes by testing pathways through which older employees can benefit organizational performance. The current study advances the literature by relating to the context-related process of cohesion and investigating its moderating influence on the relationship between team antecedents (i.e. age and tenure) and incremental innovation.

This research sample consists of 108 R&D teams operating in six mature high-tech organizations located in Israel. The participating entities design and manufacture state-of-the-art innovations in the semiconductors, communications and information technology sectors. The number of teams in each participating entity was 35, 21, 21, 19, 7 and 5, respectively. The sample consisted of 443 R&D employees and 212 team leaders/managers. The total sample comprised 655 participants. Team members filled out questionnaires to assess the independent variables. The dependent-variable questionnaire focusing on the team's incremental innovation accomplishments was completed by two managers for each team.

We found a negative association between team members' age and incremental innovation. Hypothesis 2, which predicted a positive association between team members' tenure and incremental innovation, was marginally supported. The interaction between team members' age and team members' tenure on incremental innovation was marginally supported. Hypothesis 4, which predicted that the negative association between team members' age and incremental innovation would be mitigated when the level of team cohesion is low, was supported. Hypothesis 5, which assumed that the positive association between team members' tenure and incremental innovation would be stronger when the level of cohesion is high, was supported.

This research's results regarding the negative influence of R&D employees' age on incremental innovation are crucial for managers and team leaders in the high-tech industry. Following the age stereotype, many of them avoid recruiting and assigning older employees to R&D teams dealing in innovation creation and development. They should expand their perspective and consider additional attributes in order to assign the employees that best match the team's mission. The results show that R&D teams produce high and similar levels of incremental innovation when the level of team members' tenure is high, regardless of their age.

This study benefited from a relatively high number of respondents and teams from leading high-tech organizations, a high response rate and a research design that made it possible to establish a linkage between data on the independent variables and data on incremental innovation collected from separate independent sources. The data on the dependent variable—incremental innovation—was based on independent assessments made by two managers for each team. The study's measurements were based on leading studies on innovation.

Although strategic scholars have made great effects to exploring the moderating roles of team interaction in explaining the effect of top management team (TMT) diversity, they have adopted seemingly conflicting theoretical perspectives to explain how it works. Drawing on ideas from the threat rigidity theory, the authors integrated these perspectives by proposing a contingency model in which the relationships between TMT diversity and adaptive firm performance depend on the matching between the internal context (i.e. overlapping team tenure) and external context (i.e. severity of threat).

This study sampled 579 Chinese A-share listed companies that have been severely affected by the COVID-19 pandemic, and multilevel linear regression analysis was used to test the hypothesis.

Results provided support for this hypothesis. Specifically, the interaction between TMT age/tenure diversity and overlapping team tenure is significant only when the severity of threat is high, while the interaction between TMT functional diversity and overlapping team tenure is significant only when the severity of threat is low.

The results of this study provide a comprehensive perspective to predict the performance impact of team diversity and contribute to diversity research and practice.

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social responsibility reporting in Chinese firms.

This study used Chinese A-listed firms as sample during 2010–2020. Considering the binary nature of dependent variable, logistic regression model is applied. For robustness, lagged value of independent and control variables, additional control variables and two stage least square regression are used.

This paper finds that CEO tenure is negatively related to the adoption of GRI reporting standards. Furthermore, this paper finds that this association is less pronounced when CEOs are female and when CEOs have foreign experience. Furthermore, this paper finds that this association is not significant when CEOs are female and when CEOs have foreign experience. This paper also finds that the relationship between CEO tenure and GRI adoption is more pronounced in state-owned enterprises in China. The findings in this paper are robust after controlling for endogeneity.

The study results are important for understanding the development and implementation of GRI framework especially in China.

To the best of the authors’ knowledge, this is the first study to deeply investigate how CEO tenure can affect adoption of GRI in Chinese firms.

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

There is a long-standing debate about the relationship between land title registration and tenure security. Studies in the developing world point to a tenuous link between land registration and stable land tenure. The reason why people continue to register therefore becomes a mystery if tenure security is not entirely assured. This article focuses on the increase in property value as one such factor that induces title registration. Previous studies have quantified the economic impact of title registration on property values. However, the impact varies from city or country to another. The authors seek to investigate the extent of property value increment in Accra attributable to land title registration.

The authors statistically analyzed a data set from two institutions (First National Bank and the Lands Commission) in Ghana using a quantitative technique.

The authors discovered that, holding all other factors constant, the value of the land in Accra increases by 22.6% due to land title registration. This shows that lessees must register to enhance property values, even though the essential due diligence must be done to make sure the acquisition is free from liens and legal disputes.

This article highlights the implication of the findings for land administration as well as the practice of property valuation, development and brokerage in Ghana and Global South more broadly.

This is one of the first studies in Ghana to investigate the specific premium that housing markets put on land title registration.

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.

This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.

The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.

This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.

The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.

Although the Singapore model of ethnic integration through its public housing programme is well known, the formula for replicating its success elsewhere remains underexplored. This study aims to identify the criteria for successful transplantation, specifically by identifying the housing tenure types that are most amenable to the implementation of the Singapore model.

Through a comparative study of two common law jurisdictions – Singapore and England – this article highlights the differences in their housing landscapes and how such differences impact upon the adoption of ethnic integration policies through housing. The article also unpacks, through a cross-disciplinary lens, the concepts of public housing and housing tenures, drawing heavily on socio-legal and housing literature.

The authors observe that the implementation of ethnic integration policies is best justified and most easily achieved in leasehold estates that exhibit a strong tenurial relationship with the state retaining a more than notional role. Public housing in Singapore being an exemplar of this model, the implementation of its ethnic integration policy is relatively straightforward. By contrast, the shrinking public housing sector in England means that adoption of a similar policy would have limited reach. Even then, the political–legal environment in England that promotes home ownership is potentially hostile to the adoption of such policy as it may be seen as an infringement of private property right.

The cross-jurisdiction comparison is supplemented by an interdisciplinary analysis that seeks to bridge differences in the categorisation of tenure in housing and law literatures so as to promote cross-disciplinary dialogue.

The authors analyze the association between the functional background of the compensation committee chair and CEO compensation. The analysis is motivated by the continuing debate about the reasonableness of executive pay patterns and the growing emphasis on the role of compensation committees.

The authors define three expert categories—accounting, finance, and generalist—and collect data on the compensation committee (CC) chairs of the S&P 500 firms from 2008 to 2018. The authors run an ordinary least square model and regress CEO total and cash compensation on the three expert categories.

The authors find that firms in which the CC chair has expertise in accounting, finance, and general business favor performance measures that are more aligned with accounting, finance, and general business, respectively. There is little evidence that CC chairs who are CEOs of other firms endorse more generous pay for the host CEO; the authors find some evidence that CC chairs tenure relative to the host CEO's is negatively associated with the level of the CEO's pay.

This study suggests that firms and regulators should consider the background of the compensation committee chair to understand the variations in top executive.

Companies desiring to link executive compensation to particular areas of strategy must also consider matching the functional background of the compensation committee chair with the target strategy areas. From regulatory standpoint, requiring compensation committees to operate independent of inside directors can reduce attempts by inside directors to skim the process, but a failure to also consider the impact of compensation committees' discretion over the pay-setting process can distort the executives' pay-performance relation.

This is the first study to examine the effects of the functional background of the compensation committee chair on CEO compensation.