Corporate governance and risk management: a bibliometric mapping for future research agenda
The global financial crisis of 2007–2008 highlighted the significance of sound corporate
governance mechanisms to tackle risks. Numerous extremities, insolvencies and the …
governance mechanisms to tackle risks. Numerous extremities, insolvencies and the …
Impact of the audit committee on audit fees: A review and future research agenda
Over the last decades, research on the relationship between audit committees (ACs) and
audit fees (AFs) has been increasing. Although numerous scholars have studied this topic …
audit fees (AFs) has been increasing. Although numerous scholars have studied this topic …
Returnee directors and cost of debt
This study examines the relationship between returnee directors and cost of debt. We use
robust econometric modelling on large unique sample data of 15,832 firm-year observations …
robust econometric modelling on large unique sample data of 15,832 firm-year observations …
Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US
Purpose The purpose of this study is to examine whether female chief financial officers
(CFOs) are associated with the occurrences of financial reporting fraud. This study offers …
(CFOs) are associated with the occurrences of financial reporting fraud. This study offers …
Female CEO succession and audit fees: evidence from China
Purpose This paper aims to examine whether CEO succession with gender change (male to
female) affects audit fees in the Chinese setting. In addition, this study examines whether the …
female) affects audit fees in the Chinese setting. In addition, this study examines whether the …
Equity ownership concentration's impact on corporate internal control: the moderating effects of female directors and board compensation
By promoting diversity in equity ownership concentration, strengthening female
representation on boards, aligning pay with sustainability goals, and implementing strong …
representation on boards, aligning pay with sustainability goals, and implementing strong …
Assessing the impact of the Covid-19 pandemic on audit fees: an international evidence
Purpose This study aims to investigate the effect of the health crisis, that is, coronavirus
disease 2019 (COVID-19), on audit fees. Design/methodology/approach The authors use a …
disease 2019 (COVID-19), on audit fees. Design/methodology/approach The authors use a …
Do clients' environmental risks affect audit pricing? Evidence from environmental violations in China
S Yao, S Wei, L Chen - Managerial Auditing Journal, 2023 - emerald.com
Purpose Existing studies have shown that all kinds of audit risks greatly affect audit pricing
for accounting firms. However, it is still unclear whether environmental risks caused by …
for accounting firms. However, it is still unclear whether environmental risks caused by …
[HTML][HTML] Gender diversity and audit fees: Insights from a principal-principal agency conflict setting
C Bona-Sánchez, GC Fleitas-Castillo… - International Review of …, 2024 - Elsevier
This study delves into how the presence of female directors can impact audit fees, with
specific focus on addressing the unique principal-principal agency conflict. Using a sample …
specific focus on addressing the unique principal-principal agency conflict. Using a sample …
Do effective audit committees, gender-diverse boards, and corruption controls influence the voluntary disclosures of Asian banks? The moderating role of directors' …
MA Hashmi, Abdullah, RK Brahmana… - Cogent Business & …, 2022 - Taylor & Francis
The study investigates whether effective audit committees, gender-diverse boards, and
corruption controls affect the level of voluntary disclosures of Asian banks. Further, we …
corruption controls affect the level of voluntary disclosures of Asian banks. Further, we …