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The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research

Velte, Patrick - In: Management Review Quarterly 73 (2021) 1, pp. 353-411

restatements, enforcement activities and fraud as corporate financial misconduct. Applying an agency-theoretical view, we mainly … restatements on the one hand and the group and individual level of corporate governance on the other hand are dominant in our … literature review. Enforcement actions and fraud events as misconduct proxies, and the firm and institutional level of corporate …

Persistent link: https://www.econbiz.de/10014501577

Commentary on ESMA Guidelines on enforcement of financial information

Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - 2013

Consultation Paper "ESMA Guidelines on enforcement of financial information". …

Persistent link: https://www.econbiz.de/10010475102

Situational and organizational influences on transparency following financial restatements

Guerber, A. J.; Anand, Vikas - In: Cogent Business & Management 6 (2019), pp. 1-22

restatements. It is predicted that situational factors related to the severity of a restatement will influence transparency about …, profitability, and stakeholder orientation can alter this relationship. Although transparency following restatements is generally … stakeholders or broader groups display a more consistent level of transparency across restatements of varying severity. Taken …

Persistent link: https://www.econbiz.de/10012117397

The quality of financial reporting in China: An examination from an accounting restatement perspective

Wang, Xia; Wu, Min - In: China Journal of Accounting Research 4 (2011) 4, pp. 167-196

This study uses restatements to reveal the poor quality of past accounting information reported within China's capital … still fruitful. The frequency of restatements decreased over our sample period, which reinforces the current regulatory …

Persistent link: https://www.econbiz.de/10011936924

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

Boonlert-U-Thai, Kriengkrai; Suttipun, Muttanachai - In: Cogent Business & Management 10 (2023) 3, pp. 1-17

The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET). Using 200 listed companies of the SET as...

Persistent link: https://www.econbiz.de/10014527559

The perceptions of external auditors on the relationship between audit fees and audit quality

Mansur, Hasan; Rahman, Abdul Aziz Abdul; Meero, Abdelrhman - In: Cogent Business & Management 9 (2022) 1, pp. 1-14

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm...

Persistent link: https://www.econbiz.de/10014505781

Contracts Induced by Means of Bribery: Should they be Void or Valid?

Nell, Mathias - 2008

This paper argues that contracts induced by means of bribery should be valid. Nullity and voidability decrease the incentive for voluntary disclosure, assist corrupt actors with enforcing their bribe agreements and provide leeway for abuse. Thus, they run counter to effective anti-corruption. It...

Persistent link: https://www.econbiz.de/10010294671