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The link between corporate governance and corporate financial misconduct : a review of archival studies and implications for future research
Velte, Patrick - In: Management review quarterly 73 (2023) 1, pp. 353-411
Persistent link: https://www.econbiz.de/10014227435
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The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research
Velte, Patrick - In: Management Review Quarterly 73 (2022) 3, pp. 959-985
restatements, based on principal agent theory. In more detail, we separate between auditor incentives and auditor competencies to … supply a high audit quality. Financial restatements represent one of the most important proxies of audit quality in archival … restatements (e.g., fee and rotation studies). But there are indications that especially auditor expertise and audit firm size …
Persistent link: https://www.econbiz.de/10015197749
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Determinants and consequences of clawback provisions in management compensation contracts : a structured literature review on empirical evidence
Velte, Patrick - In: Business research 13 (2020) 3, pp. 1417-1450
The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...
Persistent link: https://www.econbiz.de/10012422403
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Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence
Velte, Patrick - In: Business Research 13 (2020) 3, pp. 1417-1450
The goal of this systematic literature review is to provide a detailed understanding of the determinants and consequences of clawback provisions in management compensation contracts, motivated by the increasing global regulatory, practical, and academic importance of implementing this new...
Persistent link: https://www.econbiz.de/10012502941
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Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value
Velte, Patrick - In: Journal of Management and Governance 26 (2021) 3, pp. 997-1061
Integrated reporting (IR) represents an innovative approach to business reporting especially by Public Interest Entities (PIEs). In addition to financial capital, the integrated report includes material information about manufactured, intellectual, human, social and relational, and natural...
Persistent link: https://www.econbiz.de/10014501566
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Changes in the perception of error announcements from the German two-tier enforcement
Berninger, Marc - In: Schmalenbach journal of business research : SBUR 76 (2024) 4, pp. 613-639
When the German financial reporting enforcement was introduced in 2004, the legislator chose an innovative approach: He … combined a private enforcement institution with a governmental agency while sanctioning was carried out solely by publicly … announcements' from the enforcement system. For a sample of 213 announcements from 2006 to 2019, the paper analyzes the adaptation …
Persistent link: https://www.econbiz.de/10015210185
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Changes in the perception of error announcements from the German two-tier enforcement
Berninger, Marc - In: Schmalenbach Journal of Business Research (SBUR) 76 (2024) 4, pp. 613-639
When the German financial reporting enforcement was introduced in 2004, the legislator chose an innovative approach: He … combined a private enforcement institution with a governmental agency while sanctioning was carried out solely by publicly … announcements' from the enforcement system. For a sample of 213 announcements from 2006 to 2019, the paper analyzes the adaptation …
Persistent link: https://www.econbiz.de/10015324739
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The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?
Dincer, Banu - In: International Journal of Academic Research in … 2 (2012) 4, pp. 339-352
This study investigates the impact of foreign equity and foreign board members on corporate governance mechanisms in banking industry in a developing country. Using a data set of recent period and OLS regression model, the effect of board size and composition on performance is analyzed. The...
Persistent link: https://www.econbiz.de/10010706100
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Ownership balance, supervisory efficiency of independent directors and the quality of management earnings forecasts
Song, Yunling; Ji, Xinwei; Lee, Chi-wen Jevons - In: China journal of accounting research : CJAR 6 (2013) 2, pp. 113-132
underdeveloped standards of law and enforcement, can independent directors play the supervisory role expected by securities …
Persistent link: https://www.econbiz.de/10011825791
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Ownership Concentration, IFRS Adoption and Earnings Quality : Evidence from an Emerging Market
Aksu, Mine H. - 2014
enforcement. We use a unique data set that is hand collected. We find strong first time evidence for low persistence of earnings …
Persistent link: https://www.econbiz.de/10013060411