Keywords: Board of directors
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Journal Articles
Review of Accounting and Finance (2026) 25 (4): 640–659.
Published: 01 October 2025
.... The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. CSR incentives Corporate social irresponsibility CSR controversies Media scrutiny Board of directors Corporate social responsibility Corporate social irresponsibility (CSiR) refers to firm...
Journal Articles
Journal Articles
Review of Accounting and Finance (2023) 22 (5): 584–601.
Published: 20 July 2023
... that stipulate a minimum percentage of female participation in leadership positions. Spain, France and Italy have set a gender quota for the company’s Board of Directors of 40%. The figures in Belgium, Portugal and Australia are 33% and 30% in The Netherlands, Germany, Austria and 25% in Greece (Kirsch, 2021...
Journal Articles
Journal Articles
Review of Accounting and Finance (2023) 22 (2): 206–226.
Published: 27 February 2023
... crisis Board of directors Corporate finance D72 G21 G28 G38 The use of WoS has been the standard, whereas Google Scholar offered results of inconsistent accuracy (Falagas et al., 2008). Google Scholar presented all the benefits and drawbacks of the internet. It sometimes...
Journal Articles
Review of Accounting and Finance (2019) 18 (3): 456–482.
Published: 29 July 2019
... that inside directors decrease the monitoring effectiveness of a board, inside directors arguably possess superior firm-specific experience and knowledge that can be beneficial during the leadership transition. Design/methodology/approach The authors use a comprehensive, manually collected data set...
Journal Articles
Review of Accounting and Finance (2015) 14 (1): 20–40.
Published: 09 February 2015
.... The theoretical background and empirical evidence regarding the relationship between board characteristics and financial performance are presented in the second part. Hypothesis development is introduced in the third part. Board of directors in the Egyptian context is illustrated in the fourth part. Sample...
Journal Articles
Review of Accounting and Finance (2014) 13 (1): 43–64.
Published: 04 February 2014
...Laurent Botti; Sabri Boubaker; Amal Hamrouni; Bernardin Solonandrasana Purpose – This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality. Design/methodology/approach – The empirical study uses a data envelopment analysis...
Journal Articles
Review of Accounting and Finance (2005) 4 (2): 125–148.
Published: 01 February 2005
... fraud firms and 111 matched no‐fraud firms indicate that fraud likelihood is lower when audit committee is comprised solely of independent directors and when audit committee members have smaller number of directorships with other companies. Board of director independence, audit committee expertise...

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