Similar Search Results

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004

This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for...

Persistent link: https://www.econbiz.de/10014502015

Audit Market Concentration and Its Influence on Audit Quality

Velte, Patrick - 2016

This paper focuses on audit market concentration of listed firms which is characterized by an oligopoly of “Big Four …” audit firms. Hence a state of the art analysis of the status quo of concentration measurement has been conducted on the … audit market from an international perspective. Thereby risks and causes of concentration development have been assessed …

Persistent link: https://www.econbiz.de/10013005686

Audit Pricing in China and Pakistan : A Comparative Review of Audit Practices

Younas, Z. - 2016

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … contributing positively and significantly in audit pricing of both countries. Then, for comparative review, we segregated the data … of China the auditors only consider the Big 4 audit firm effect as a reputational tool while pricing their audit activity …

Persistent link: https://www.econbiz.de/10013005689

Meta-analyses on Corporate Social Responsibility (CSR): a literature review

Velte, Patrick - In: Management Review Quarterly 72 (2021) 3, pp. 627-675

This paper addresses quantitative meta-analyses on corporate governance-related determinants and firms' (non) financial consequences of Corporate Social Responsibility (CSR). Legitimacy theory as our theoretical framework assumes that, through a social contract, a company must fulfil the...

Persistent link: https://www.econbiz.de/10014501909

Sustainable Management Compensation and ESG Performance – The German Case

Velte, Patrick - 2017

This paper takes a closer look at sustainable management compensation and the impact on environmental, social and governance (ESG) performance in the German two tier system. The empirical quantitative study covers a sample selection of German companies listed on the Prime Standard of the...

Persistent link: https://www.econbiz.de/10012963057

Empirical Evidence of the Disclosure and Assurance of Integrated Reporting - A Content Analysis of the IIRC Examples Database

Stawinoga, Martin - 2017

After the financial crisis 2008/09, the limitations of corporate social responsibility (CSR) reporting were criticized internationally. Thus, the need of connectivity of financial and non-financial information within an integrated report according to the framework of the International Integrated...

Persistent link: https://www.econbiz.de/10012963058

Does Board Composition Have an Impact on CSR Reporting? A Literature Review

Velte, Patrick - 2017

(audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and …

Persistent link: https://www.econbiz.de/10012963061

Self-Perception of the Internal Audit Function within the Corporate Governance System -- Empirical Evidence for the European Union

Eulerich, Marc - 2017

Internal audit (IA) is theoretically considered a key element of modern corporate governance. Surprisingly, the …. Consequently, empirical findings on the internal audit function (IAF) within companies' corporate governance framework in the … audit committee (AC). Based on data from 3,294 responses from the 2010 Common Body of Knowledge (CBOK) study on 26 EU …

Persistent link: https://www.econbiz.de/10012972509

The Impact of Management Board Diversity on Corporate Performance. An Empirical Analysis for the German Two-Tier System

Eulerich, Marc - 2017

For the last two decades, board diversity is increasingly considered as a significant mechanism of good corporate governance. Thus, the question arises whether a heterogeneously or rather a homogenously composed board contributes to the efficiency of a company's management and monitoring....

Persistent link: https://www.econbiz.de/10012972510

Determinants and Consequences of Executive Compensation-Related Shareholder Activism and Say-on-Pay Votes : A Literature Review and Research Agenda

Obermann, Jörn - 2018

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...

Persistent link: https://www.econbiz.de/10012934666