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The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
(MDPI, 2021)
The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ...
The board of directors and dividenc policy: the effect of gender diversity
(Oxford University Press, 2015-08)
In this paper we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesise that the proportion of women directors, the proportion of independent, institutional ...
Firm innovation as a business strategy of CEO power: Does national culture matter?
(Wiley, 2023)
The influence of chief executive officer (CEO) power on innovation has only briefly been the subject of study thus far creating a need for further exploration. The purpose of this research is to provide more evidence of ...
¿Reaccionan los analistas de riesgos comerciales de las empresas españolas ante los informes de auditoría calificados?: Un estudio empírico
(Asociación Española de profesores Universitarios de Contabilidad (ADEPUC), 2008)
En este trabajo se presenta un estudio empírico en el que se analiza si los informes de
auditoría aportan información relevante en la evaluación de los riesgos comerciales de las
empresas. Para ello se ha realizado un ...
Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports
(Universidad de los Andes. Facultad de Administración, 2009)
The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit ...
Corporate social responsibility commitment of women directors through audit committees: evidence from international firms
(Emerald, 2023)
Purpose:
This paper explores the impact of some audit committees' characteristics (executive and independent directors and directors' attendance at audit committee meetings) on CSR reporting. Moreover, it also aims to ...
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
(Emerald, 2008)
Purpose – This paper examines the impact of the new, revised International Standard on
Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’
reports.
Design/methodology/approach – ...
Governance structures and corporate environmental reporting policy: An international analysis
(Wiley, 2018-03-13)
The corporate governance structures of firms differ among countries for cultural, political or social reasons, among others, which may affect the environmental reporting policies of firms. In this regard, institutional ...
Is Board Gender Diversity a Driver of CEO Compensation?: Examining the Leadership Style of Institutional Women Directors
(Research Institute of Asian Women, Sookmyung Women's University, 2017)
In this investigation, we aim at examining the influence of institutional female directors on CEO compensation. Specifically, we investigate the impact of institutional female directors as a whole, differentiating by whether ...
¿Se comportan más éticamente las consejeras que los consejeros de las comisiones de auditoría respecto a la calidad de la información contable?
(Centro de Estudios Financieros, 2018-06)
In this analysis, we aim at investigating how audit committees (ACs) gender diversity impacts on
the quality of financial information, calculated with the opinion that external auditors give firms
in the audit report. ...