...Dominic Detzen; Wendy Groot Purpose In 2023, the Dutch professional institute revised its guidance for auditor presentations at annual general meetings (AGMs), encouraging more transparency and enhanced communication with shareholders. This paper studies how auditors have enacted this guidance...

...Sean Bradley Power; Niamh M. Brennan Purpose Annual general meetings have been variously described as dull rituals for accountability versus entertaining theatre at the expense of accountability. The research analyses director and shareholder participation and dialogic interactions at annual...

...Gustav Johed; Bino Catasús Purpose – The purpose of this paper is to examine how a shareholder association prepares for and later act at the annual general meeting. It focusses on how the association evaluates corporate proposals to pay dividends and how they vote on equity distributions...

...Thomas Carrington; Gustav Johed Purpose The aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process. Design/methodology/approach To meet these aims...