On average, firms’ going public severely underperform compared to the market, a phenomenon which is widely known in the literature as IPO underperformance. Though there is no generally accepted theory on the reasons, information asymmetries and the scarcity of information on the issuers is...

A variety of empirical studies analyzed the impact of board attributes on Corporate social responsibility (CSR) reporting with mixed results during the last decade. In view of this heterogeneity and increased relevance, we conduct a meta-analysis on 51 empirical-quantitative studies and include...

This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand-collected MDQ score in line with the IR guiding principles introduced by the International Integrated Reporting Council...

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...