Corporate social responsibility (CSR) reporting plays a key role in stakeholder management, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–09. This literature review evaluates 51 empirical studies that concentrate on the influence...

This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research...

This article is a literature review that covers quantitative empirical research on the association between corporate social responsibility and corporate tax avoidance. We conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR-tax avoidance...

Although an increasing amount of empirical research has been linked to the impact of management control and governance on Corporate Social Responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...

Since the financial crisis of 2008-09, non financial-related shareholder activism increased, as public interest entities (PIEs) should strengthen their environmental, social and governance (ESG) activities. The aim of this study is whether institutional ownership (IO) has an impact on ESG...

Purpose - This paper analyses the governance-related and financial determinants and consequences of Corporate Social Responsibility Assurance (CSRA). Design/methodology/approach – Based on a legitimacy theoretical framework and on the business case argument, the authors conduct a structured...

Purpose – This paper analyses whether and how different types of institutional investors influence shareholder proposal initiations, say on pay (SOP) votes and management compensation from a sustainability perspective.Design/methodology/approach – Based on principal agent theory, the authors...

This paper provides insight whether Corporate Social Responsibility (CSR) and earnings management are connected. Based on agency- and stewardship theory the author conducts a literature review and evaluates the empirical results with regard to the CSR-earnings management and the earnings...

Purpose – This paper analyses whether Chief Executive Officer (CEO) incentives and characteristics (e.g. CEO power, CEO tenure) are linked with Corporate Social Responsibility (CSR) and vice versa.Design/methodology/approach – Based on upper echelons theory the authors conduct a structured...

The purpose of this paper is to convey a thorough understanding of the governance-related determinants and financial consequences of carbon performance and disclosure. Its motivation lies in the increasing global political, social, academic as well as practical importance of managing and...