Supporting Information Filename Description acfi70002-sup-0001-AppendixS1,S2.docxWord 2007 document , 17.4 KB Appendices S1–S2. REFERENCES & (2006) Large sample properties of matching estimators for average treatment effects. Econometrica, 74(1), 235–267. , & (2012) Female board presence and the likelihood of financial restatement. Accounting Horizons, 26(4), 607–629. & (2005) Corporate governance and accounting scandals. The Journal of Law and Economics, 48(2), 371–406.