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: This paper aims to analyse 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 the principal-agent theory, the...

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