Results 171 to 180 of about 1,613 (284)

Impact of Job Complexity and Performance on CFO Compensation [PDF]

Prior research suggests that Big 4 auditors provide higher quality audits by virtue of their large size. Still, the recent reforms mandated by the Sarbanes Oxley Act – by increasing client and auditor incentives for accurate reporting – may have narrowed
K.K. Raman, Jeff P. Boone, Inder K. Khurana   +2 more
core  

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]

PLoS One
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc   +1 more source

Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan

Purpose – The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship and the size of the audit firm on audit quality in Jordan.
Ream Tawfiq Ibrahim Al Issa, Ali Abedalqader Al-Thuneibat, Rana Ahmad Ata Baker   +2 more
core  

What You Say Predicts How You Do: A Multilevel Analysis of Corporate Environmental Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between firms' declarations about environmental issues and actual environmental performance improvement across a set of key environmental performance indicators. Multilevel regression analysis was conducted using a unique data set comprising 7449 firms from 22 industries headquartered in 86 countries for ...
C. José García, Begoña Herrero, Luis E. Vila   +2 more
wiley   +1 more source

Employee education, labor protection intensity and auditor risk perception. [PDF]

PLoS One
Shen X, Wu A, Ding Y, Sun Q, Liu M.
europepmc   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Study based on managerial compensation incentives and analyst attention perspectives of corporate digital transformation and sustainability performance. [PDF]

Sci Rep
Yao J, Zhang Y, Sun Y, Bo Q.
europepmc   +1 more source

Government Environmental Regulation and Corporate ESG Performance: Evidence from Natural Resource Accountability Audits in China. [PDF]

Int J Environ Res Public Health, 2022
Yan Y, Cheng Q, Huang M, Lin Q, Lin W.
europepmc   +1 more source

Audit services, non-audit services, and audit firm tenure: Three perspectives on audit quality

, 2013
The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order ...
openaire   +1 more source