Purpose: The purpose of this paper is to focus on audit committees’ financial and industry expertise (FIE) and their impact on the readability of key audit matters (KAMs). Design/methodology/approach: Based on an agency-theoretical framework, analyses are conducted of data from a sample of UK...

Purpose: Based on stakeholder and upper echelons theory, this study aims to analyze whether the link between environmental, social and governance (ESG) performance and financial performance is moderated by chief executive officer (CEO) power. Design/methodology/approach: Listed corporations...

Purpose: Although principal–agent theory has gained a prominent place in research, its negative image of self-serving managers is frequently criticized. Thus, the purpose of this paper is to examine how existing theories of agency and stewardship can be combined by using behavioral...

Purpose: This paper aims to analyze 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 author conducts a...

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 financial accounting, management accounting, auditing, and...

Purpose: This study aims to focus on environmental, social and governance (ESG) performance as a whole and individually in its three pillars and their influence on earnings management. Design/methodology/approach: Companies listed on the German Prime Standard (DAX30, TecDAX and MDAX) for the...