Inattentional blindness, also known as perceptual blindness, is the phenomenon of not being able to see things that are actually there. This concept is not covered in traditional accounting classes in general and forensic accounting and auditing in particular. We discuss why forensic accountants...

Using two theoretical lenses-knowledge-based view (KBV) and the institutional theory-the current study aims to examine the relationship of environmental management accounting (EMA) to environmental performance (EP), in addition to explore the mediating effect of top management support (TMS) and...

We examine whether the composition of top management with General Counsel (GC) affects properties of management earnings forecasts disclosures. After controlling for corporate governance and litigation risk, we find that firms with a GC in top management are more likely to issue forecasts,...

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method...

Nonprofit organizations facing financial difficulties are considered to enhance financial performance measurement systems and improve financial performance by using detailed performance information. Case studies point out that the backgrounds of top managers, such as their academic achievements...

This research examines the relationship which exists between the CEO's cultural background and firm's internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship. A sample of 100 unlisted, non-financial firms in Cameroon from 2016...

Advisory committees are a ubiquitous yet understudied feature of the administrative state. More than seventy-five thousand experts from outside the federal government serve on over one thousand committees across the executive branch, providing agencies with informed “second opinions” to...

There was a significant increase in the number of women on executive boards of large companies in Germany from 2020 to 2021 after years of slow progress: In fall 2021, there were 139 women on the executive boards of the 200 largest companies, 38 more than in 2020. This is an increase of a good...

This second report in the DIW Berlin Women Executives Barometer 2022 explores the designs and effects of gender quotas across Europe, coming to the conclusion that they are an effective instrument for increasing the share of women in top positions at large companies. Furthermore, the quotas...

This paper considers discrimination in the market for managerial positions by following the career paths of film directors. Film directors manage multi-million projects and are hired on a project by project basis. We gather data on directors’ film projects from the time they enter the...