Can ESG ratings mitigate managerial myopia? Evidence from Chinese listed companies

J Zhang, Y Li, H Xu, Y Ding - International Review of Financial Analysis, 2023 - Elsevier
Managerial myopia has an important impact on the future development of companies and
the legitimate rights of stakeholders; however, the impact of ESG ratings on managerial …

Mere facade? Is greenwashing behaviour lower in low‐carbon corporates?

P Chen, Z Chu - Business Strategy and the Environment, 2024 - Wiley Online Library
Corporate greenwashing has become a focal point in the academic realm. However, there
has been limited research exploring the factors influencing corporate greenwashing …

[HTML][HTML] Chief accountants weigh in: How professional leadership of SOEs influence investment efficiency

X Ma, J Chen, W Dong, Q Su - International Review of Financial Analysis, 2024 - Elsevier
This study examines the impact of the Chief Accountant (CA), government official holding a
leadership position in selected State-Owned Enterprises (SOEs), on investment efficiency …

Foreign Ownership, Subjective Willing, and Internal Control Level

Y Yi, Q Yao, W Su - Heliyon, 2024 - cell.com
Foreign shareholders are essential in the capital market. The study on A-share listed firms
from 2012 to 2021 examines the impact of foreign ownership on internal control and its …

[PDF][PDF] Impact of female representation in board of directors and audit committee on financial reporting quality: Moderating role of family ownership

S Shaheen - 2022 - cust.edu.pk
This study examines the impact of female representation in the Board of Director (BOD) and
Audit Committee (AC) on Financial Reporting Quality (FRQ) and also analyzes the …

Principio de devengado y cumplimiento de auditoría interna en la Clínica San Juan de Dios, Arequipa, 2022

PC Gamarra Cahuana - 2023 - repositorio.ucv.edu.pe
La investigación se llevó a cabo con el propósito de determinar la relación que existe entre
el principio de devengado y el cumplimiento de auditoría interna en la clínica San Juan de …

PENGARUH PENGUNGKAPAN AUDIT INTERNAL TERHADAP BIAYA AUDIT

RRWI Widiar, F Faisal - APSSAI ACCOUNTING REVIEW, 2023 - apar.apssai.org
This study examines the content of internal audit disclosures and their effect on audit fees.
The sample consisted of 188 public companies listed on the Indonesia Stock Exchange in …

Sarbanes-Oxley Act as a Credential for Reducing Internal Control Failures and Gaps for Creative Accounting

J Rodrigues, SRM Oliveira - Annual Conference on Finance and …, 2022 - Springer
Although the potential benefits of the Sarbanes-Oxley Act (SOX) are reported in the leading
literature, little is known about the Sarbanes-Oxley Act (SOX) and the reduction of internal …

Sarbanes-Oxley Act as a Credential for Reducing Internal Control Failures

J Rodrigues, SRM Oliveira - … Reporting under Geopolitical Risks: 2022 & … - books.google.com
Although the potential benefits of the Sarbanes-Oxley Act (SOX) are reported in the leading
literature, little is known about the Sarbanes-Oxley Act (SOX) and the reduction of internal …

[引用][C] Pengaruh Kesesuaian Kompensasi, Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi: Peran Efektivitas Pengendalian Internal …

B Jatmiko, NL Yusuf, AWN Kholid - JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 2023