Although an increasing amount of empirical research has been linked to the impact of management control and governance on Corporate Social Responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...

Since the financial crisis 2008/09, gender diversity has been developed as one of the key board composition variables. From a research, regulatory and practical perspective, women on board of directors (WOBD) should contribute to a sustainable strategic management with regard to the increased...

The purpose of this paper is to convey a thorough understanding of the governance-related determinants and financial consequences of carbon performance and disclosure. Its motivation lies in the increasing global political, social, academic as well as practical importance of managing and...

Corporate social responsibility (CSR) reporting plays a key role in stakeholder management, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–09. This literature review evaluates 51 empirical studies that concentrate on the influence...

This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research...

This article is a literature review that covers quantitative empirical research on the association between corporate social responsibility and corporate tax avoidance. We conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR-tax avoidance...