... 2022 Emerald Publishing Limited Licensed re-use rights only CEO characteristics Firm performance Gender Age Duality Political connection Tenure China Corporate governance Accounting G34 L25 In recent years, corporate performance has become a hot topic and attracts...

... the presence/absence of social reports produced in the periods 2015-2018. Findings Although the great contribution to the SDG3, the INHS is characterized by a low degree of accountability. In fact, only 12.21 per cent of INHS’s entities disclosed at least one social report during the observed period...

...). As such, New Zealand company managers are held responsible and accountable for enhancing a firm’s performance (FP) to be successful in the competitive international market. The literature on CG advocacy suggests that, among others, the implementation of CG principles and guidelines is one of the most important...

...-driven approach to evaluate the impact of governance reforms. © Emerald Group Publishing Limited 2014 Corporate governance IFRS Accounting UK Italy Earnings management The Italian code suggests an appropriate representation of independent non-executive directors on the board...

... to initiate a pertinent study, but the results have yet to be attained. Practical implications – For practitioners in both the statistics profession and management accounting who are concerned with measurement of socioeconomic and environmental phenomena, this attempt at integrating sustainable...

...John Dixon; Yuliya Frolova Purpose The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore the implications...

... accountability. Design/methodology/approach The paper utilises a qualitative methodology in which a series of semi‐structured telephone interviews and/or e‐mail questionnaires with managers from six reporting companies in Latin America (Chile, Colombia, Uruguay) was conducted. The fact that one...

...Chun‐Keung Hoi; Ashok Robin Purpose This paper aims to examine the research questions: Do executive and non‐executive directors face similar labor market penalties upon revelation of accounting fraud? Are all executive directors treated by markets as a homogenous group? Or, do executive...

...Steven T. Petra; Gerasimos Loukatos Purpose The Sarbanes‐Oxley Act has celebrated its fifth anniversary. This paper aims to discuss the effectiveness and usefulness to the accounting profession and the investing community of the reforms set forth in the Act. Design/methodology/approach...

... in each country. The main value of the paper lies in the separation and categorisation of these issues. For clarity, the author groups them as technical, political and cultural and uses these three labels to distinguish between problems which are the responsibility of the accounting profession...

... governance and the resulting effects on accounting and auditing functions. Findings The Act is ab initio to correct corporate officers’ abuses. The research provides information of the range of consequences of the Act. Originality/value The research is novel in reporting...

...Gerald Vinten The failure of the Enron Corporation in late 2001, apart from signalling the largest corporate bankruptcy in the USA, has also thrown up a myriad of questions about the effectiveness of contemporary accounting, auditing and corporate governance practices. There are strong historical...