Corporate social responsibility (CSR) reporting is becoming increasingly relevant in light of modern corporate governance. There is growing activity among empirical research in one-tier systems that considers the link between board composition and CSR reporting. This study is the first of its...

This article discusses the interdiction of combining audit and not audit services by the external auditor, which the EU Commission (EC) is presently discussing as reform measures in its regulation draft of November 30, 2011. According to an agency-theoretical definition of the auditor's function...

The recent financial crisis has led to a loss of trust in the quality of corporate governance worldwide. Among other reforms, the European Commission (EC) currently intends to regulate board diversity (at first gender diversity) by quota as companies did not voluntarily meet the EC's...

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

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...

Research question/issue: How does corporate governance affect corporate tax avoidance?Research findings/insights: Applying a stakeholder-oriented view, we find that various aspects of corporate governance institutions, such as management compensation, board characteristics, ownership structure,...

This study explores the association between audit market concentration, audit quality, and audit fees in US audit markets. It contributes to the extant literature by modelling the interactive effects of the structural characteristics of audit markets on audit quality and pricing. Based on a...

Purpose - This article presents a literature review of 37 empirical studies on key audit matter (KAM) disclosure in the audit opinion. Design/methodology/approach – The study covers a structured literature review on KAM disclosure. Furthermore, the limitations of former studies and useful...

Purpose: This study focusses on audit committees' financial and industry expertise and their impact on the readability of key audit matters (KAM).Design/methodology/approach: Analyses were conducted with data on a sample of UK listed companies for the fiscal years of 2014–2017 (i.e. 1,319...

Based on the stakeholder-agency theory, this study empirically investigates the impact of environmental, social, governance, and sustainable economic performance (ESGEP) on financial performance (FP). We rely on a sample from the German DAX30, MDAX, and TecDAX stock indices from 2008 to 2017. In...