This literature review evaluates 103 empirical research studies on the link between rotation and non audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2007/09, regulators all over the world...

Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and corporate governance research.Design/methodology/approach: A structured literature review on 63 meta-analyses related to (1) financial accounting, (2) management accounting, (3)...

Purpose - This paper concentrates on environmental, social and corporate governance (ESG) performance in total and divided in each component and their impact on financial performance. Design/methodology/approach - The study covers a sample selection of companies listed on the German Prime...

Joint audits are recently controversial discussed to increase audit quality and decrease audit market concentration in Europe, complementing the existing and future rotation rules by the 8th EC directive. First, this article presents a theoretical foundation of joint audits. In this context, the...

The link between corporate social responsibility (CSR) and earnings management represents an attractive empirical research topic in recent years. In view of the heterogeneous research results, the purpose of this structured literature review is to analyze the contextual factors of this complex...

This study analyses the link between chief financial officer (CFO) gender and environmental decoupling. Moreover, the moderator effect of sustainability board committees is tested. Based on upper echelons theory, a sample of listed firms headquartered in the European Union (2312 firm‐year...

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical...

Purpose This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic. Design/methodology/approach Based on a legitimacy and stakeholder...