This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical...

Research question/issue: How does corporate governance affect corporate tax avoidance?Research findings/insights: Applying a stakeholder-oriented view, we find that various aspects of corporate governance institutions, such as management compensation, board characteristics, ownership structure,...

A variety of empirical studies analyzed the impact of board attributes on Corporate social responsibility (CSR) reporting with mixed results during the last decade. In view of this heterogeneity and increased relevance, we conduct a meta-analysis on 51 empirical-quantitative studies and include...

Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and corporate governance research.Design/methodology/approach: A structured literature review on 63 meta-analyses related to (1) financial accounting, (2) management accounting, (3)...

Rechnungslegung (u.a. Integrated Reporting, Leasing-Bilanzierung, Tax Accounting) -- Betriebswirtschaftliche Steuerlehre (u.a. Country by Country Reporting, Teilgewinnrealisierung, Steuercontrolling) -- Corporate Governance (u.a. nachhaltige Vorstandsvergütungssysteme, Corporate Governance...