No. 28-1, January 2020

Index

• Corporate governance and cost of capital in OECD countries
• The spillover effects of a bright-line regulation: evidence from China
• Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency. Evidence from Canada
• Auditor monitoring and restatement dark period
• Audit committee ownership and audit report lag: evidence from Australia
• Whistleblowing in India: evidence from accounting students and professionals
• Do related party transactions affect earnings quality? Evidence from East Asia
• Investors’ perceptions of the cybersecurity risk management reporting framework
• Application of stochastic linear programming in managerial accounting. Scenario analysis approach