[HTML][HTML] Board of directors' attributes and corporate outcomes: A systematic literature review and future research agenda

Y Lu, CG Ntim, Q Zhang, P Li - International Review of Financial Analysis, 2022 - Elsevier
This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

Corporate governance and environmental social governance disclosure: A meta‐analytical review

V Lagasio, N Cucari - Corporate social responsibility and …, 2019 - Wiley Online Library
This paper provides, to the best of the authors' knowledge, the first meta‐analysis of
evidence about the influence of the corporate governance on environmental, social, and …

The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 …

M Pozzoli, A Pagani, F Paolone - Journal of Cleaner Production, 2022 - Elsevier
The purpose of this research is to investigate the impact of audit committee characteristics
on environmental, social and governance (ESG) performance for European listed …

Drivers of corporate voluntary disclosure: a systematic review

IA Zamil, S Ramakrishnan, NM Jamal… - Journal of Financial …, 2023 - emerald.com
Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?

K Albitar, T Abdoush… - International Journal of …, 2023 - Wiley Online Library
This study explores the underlying drivers of the tone of corporate social responsibility
(CSR) narratives by considering four corporate governance mechanisms and examining …

The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council

A Buallay, J Al-Ajmi - Journal of Applied Accounting Research, 2020 - emerald.com
Purpose The purpose of this paper is to analyze the extent to which sustainability reporting
by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit …

The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures

M Arif, A Sajjad, S Farooq, M Abrar… - … : The International Journal …, 2021 - emerald.com
Purpose The purpose of this research is to ascertain the impact of audit committee (AC)
activism and independence on the quality and quantity of environmental, social and …

Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions

CG Ntim, T Soobaroyen, MJ Broad - Accounting, auditing & …, 2017 - emerald.com
Purpose The purpose of this paper is to investigate the extent of voluntary disclosures in UK
higher education institutions'(HEIs) annual reports and examine whether internal …

Antecedents of corporate sustainability performance in Turkey: The effects of ownership structure and board attributes on non-financial companies

M Aksoy, MK Yilmaz, E Tatoglu, M Basar - Journal of Cleaner Production, 2020 - Elsevier
The discourse of corporate sustainability performance (CSP) has created an increasing
motivation for companies to improve their competitive advantage. This study examines the …

CEO power and integrated reporting

IM Garcia-Sanchez, N Raimo, F Vitolla - Meditari Accountancy …, 2021 - emerald.com
Purpose This study aims to analyse the role that the chief executive officer (CEO) has on
integrated reporting (IR) adoption and whether this role is moderated by incentives to …