Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome...

Research Question/Issue: This paper examines whether CEOs whose writing is more difficult to read is a signal or proxy for difficulty in monitoring their activities, resulting in increased monitoring costs. If so, does this increased monitoring cost result in higher performance-pay sensitivity...

Proponents of mutual recognition of accounting principles and auditing standards across-borders assume a minimal level of uniformity in the application of basic accounting and auditing standards. Furthermore, international accounting firms proclaim a worldwide uniformity of the services they...

Purpose: Changing workplace demographics reflect a rising number of women in the traditionally male-dominated field of business. The purpose of this study is to investigate how upwardly mobile women may impact the commission and type of white-collar crime, contributing to the scarce literature...

Purpose: The purpose of this paper is to investigate the connection between the type of negotiation tactics auditors use when they ask their clients to make adjustments to their financial reports, focusing on three distributive and two integrative negotiation tactics, and whether the auditors...

Purpose The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings This study finds that...