...Patrick Velte Purpose This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms. Design/methodology/approach Applying a stakeholder agency-theoretical framework...

... earnings management. Long-term tenure and financial expertise are also considered as characteristics of good governance and thus contribute to the monitoring role of the financial reporting process through more conservative approaches (Ashbaugh et al., 2006; Boussaid et al., 2015). Based...

...-tier system for the first time. Corporate practice, regulators and researchers should recognize that ESG performance and financial reporting should be discussed together. Thus, our paper makes a clear contribution to the existing literature. First, we are not only interested in the effect of ESG...

... Financial reporting Although corporate social responsibility (CSR) has existed for many decades, “the analysis of CSR is still embryonic and theoretical frameworks, measurement, and empirical methods have not yet been solved” (Moneva et al., 2007, p. 85). Therefore, the nature of CSR...