Expressed personality traits can play a pivotal role in convincing investors in crowdfunding. Our study answers the research question: What is the current body of knowledge regarding the relationship between personality factors and crowdfunding success and where are knowledge gaps where the...

We analyse the relationship between the extent of a firm's corporate social responsibility (CSR) and its long-term survival probability. We conjecture that a better CSR rating is associated with a lower probability of corporate failure and a longer survival period. Consistent with this, we...

This study investigates the relationship between online media attention and the performance of China's green funds. The results show that increased media attention can boost the performance of green funds in the short term, however, this effect is short-lived. The mechanism of short-term...

Research Question: The main research question is "Has the fraud examination had any impact on accounting and audit students' attitudes to fraud?" Motivation: The problem of financial statement fraud is still actual. Accountants and auditors need a special education about fraud and ethical values...

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...

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...

Extant research shows that CEO characteristics affect earnings management. This paper studies how investors infer a specific characteristic of CEOs, namely moral commitment to honesty, from earnings management and how this perception - in conjunction with their own social and moral preferences -...

This research aims to examine empirically the overreliance on representativeness heuristic and anchoring-adjustment influences experienced by investors in forecasting future earnings. This research was a laboratory experiment with a design of 2x2 full factorial between subject. The results...

When the German financial reporting enforcement was introduced in 2004, the legislator chose an innovative approach: He combined a private enforcement institution with a governmental agency while sanctioning was carried out solely by publicly announcing identified accounting errors....