Governing corporate social responsibility decoupling: The effect of the governance committee on corporate social responsibility decoupling
This paper presents an examination of the relationship between the presence and
composition of a corporate social responsibility (CSR) committee on the corporate …
composition of a corporate social responsibility (CSR) committee on the corporate …
ICT adoption, innovation, and SMEs' access to finance
This study examines the association between ICT adoption, innovation, and SMEs' access to
finance by exploiting the World Bank Enterprise Survey (WBES) data of 171,000 SMEs from …
finance by exploiting the World Bank Enterprise Survey (WBES) data of 171,000 SMEs from …
Corporate governance reforms and risk disclosure quality: evidence from an emerging economy
Purpose The purpose of this paper is to examine the impact of corporate governance
(hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely …
(hereafter, CG) reforms on the risk disclosure quality in an emerging economy, namely …
Female board directorships and related party transactions
Using a sample of Chinese firms from 2005 to 2018, we show that firms with female directors
(either executive or independent) are characterized by fewer related party transactions …
(either executive or independent) are characterized by fewer related party transactions …
Female CEO succession and audit fees: evidence from China
Purpose This paper aims to examine whether CEO succession with gender change (male to
female) affects audit fees in the Chinese setting. In addition, this study examines whether the …
female) affects audit fees in the Chinese setting. In addition, this study examines whether the …
Board diversity and financial statement comparability: evidence from China
We investigate the relationship between board diversity (relation-oriented diversity, task-
oriented diversity, and overall board diversity) and financial statement comparability. We find …
oriented diversity, and overall board diversity) and financial statement comparability. We find …
Gender inequalities in Korean family business: contradictions between show and tell
Purpose This paper explores how gender-related issues are communicated in Korean family-
run conglomerates (chaebols) and the roles of women within these businesses. It also …
run conglomerates (chaebols) and the roles of women within these businesses. It also …
Do women directors influence CEO performance-induced turnover in China?
We investigate whether women directors influence performance-induced CEO turnover. This
question is important considering recent calls for the appointment of women directors vis-à …
question is important considering recent calls for the appointment of women directors vis-à …
Constructing the audit risk assessment by the audit team leader when planning: using fuzzy theory
L Porcuna-Enguix, E Bustos-Contell, J Serrano-Madrid… - Mathematics, 2021 - mdpi.com
The aim of this study is to construct the assessment of the expected audit risk by the audit
team leader (ATL) during the planification phase of the audit. The ATL plays an important …
team leader (ATL) during the planification phase of the audit. The ATL plays an important …
Governance mediation in the era of disruptive technologies: unveiling new perspectives on the risk of material misstatements
M Elnahass, X Jia, L Crawford - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine the mediating effects of corporate governance
mechanisms like the board of directors on the association between disruptive technology …
mechanisms like the board of directors on the association between disruptive technology …