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The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...
Persistent link: https://www.econbiz.de/10014505095
Persistent link: https://www.econbiz.de/10015418886
Purpose - The purpose of this paper is to investigate the impact of the International Financial Reporting Standards (IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics) on Audit Report Lag (ARL) in an emerging country, named...
Persistent link: https://www.econbiz.de/10015196179
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
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
Corporate governance principles represent the scaffolding on which the relationships between public entities and holders of financial or non-financial interests must be built. Good corporate governance adds value to listed entities and reduces the cost of capital, ensuring effective financing...
Persistent link: https://www.econbiz.de/10011163555
The new global economy has brought with time changing expectations that society as a whole, has from a company, which resulted in diversification and growth of its responsibilities towards all categories of stakeholders. Globalization currently leads a radical change in the corporate landscape,...
Persistent link: https://www.econbiz.de/10011268695
The characteristic elements of the new economy require economic entities new performance standards that go beyond economics. These standards should be integrated into corporate strategy development to ensure sustainability of activities. Globalization affects corporate governance reforms...
Persistent link: https://www.econbiz.de/10011079571
Enterprise risk management (ERM), which came along with the change in the understanding of risk management in companies, refers to evaluation of all the risks as a whole and managing them in line with the targets of the company. This study aims at determining the ERM application levels of the...
Persistent link: https://www.econbiz.de/10010732563
This paper discusses and explores three situations under asymmetric information. First, companies with a higher level of corporate governance provisions compensate the owner–manager with a higher managerial reward for information disclosed. Second, there are significant and positive...
Persistent link: https://www.econbiz.de/10010738037