| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| Abschluss der EU-Reform zur Abschlussprüfung – Ausgewählte Regulierungsmaßnahmen im Überlick |
0 |
0 |
3 |
26 |
0 |
2 |
6 |
86 |
| Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value |
0 |
2 |
4 |
12 |
4 |
12 |
34 |
77 |
| Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements |
0 |
0 |
1 |
3 |
1 |
9 |
20 |
25 |
| Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports |
1 |
1 |
6 |
65 |
2 |
12 |
42 |
193 |
| Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices |
0 |
0 |
0 |
16 |
0 |
1 |
3 |
116 |
| Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality |
2 |
4 |
10 |
10 |
4 |
18 |
39 |
39 |
| Board Gender Diversity and Corporate Social Responsibility. A Literature Review on Critical Mass Theory and Research Recommendations |
0 |
2 |
3 |
3 |
5 |
10 |
13 |
13 |
| Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass |
1 |
2 |
8 |
25 |
2 |
9 |
41 |
99 |
| Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market |
0 |
2 |
6 |
12 |
0 |
9 |
23 |
36 |
| Compliance with the German Corporate Governance Code and firm performance: a ten-year experience |
0 |
0 |
1 |
19 |
0 |
1 |
11 |
75 |
| Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union? |
1 |
6 |
11 |
11 |
7 |
33 |
72 |
72 |
| Corporate governance reforms and management control |
0 |
0 |
0 |
11 |
0 |
2 |
3 |
50 |
| Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors |
2 |
6 |
15 |
17 |
22 |
55 |
89 |
96 |
| Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence |
0 |
1 |
2 |
28 |
0 |
9 |
22 |
89 |
| Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research |
0 |
2 |
9 |
15 |
2 |
17 |
50 |
71 |
| Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda |
0 |
0 |
1 |
3 |
1 |
3 |
8 |
18 |
| Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany |
1 |
4 |
7 |
66 |
4 |
10 |
19 |
135 |
| Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting |
0 |
2 |
5 |
58 |
4 |
19 |
37 |
183 |
| Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research |
0 |
2 |
3 |
3 |
3 |
16 |
23 |
23 |
| Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance |
0 |
0 |
1 |
3 |
0 |
2 |
8 |
16 |
| Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation |
0 |
1 |
1 |
88 |
1 |
4 |
11 |
244 |
| Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review |
0 |
1 |
3 |
124 |
0 |
3 |
19 |
317 |
| Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings |
0 |
2 |
11 |
44 |
1 |
15 |
63 |
205 |
| Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator |
1 |
1 |
3 |
14 |
12 |
23 |
45 |
83 |
| Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence |
1 |
1 |
3 |
3 |
3 |
6 |
14 |
16 |
| Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe |
1 |
1 |
1 |
15 |
3 |
11 |
27 |
78 |
| Does CEO power moderate the link between ESG performance and financial performance? |
1 |
1 |
12 |
155 |
6 |
16 |
67 |
419 |
| Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence |
1 |
1 |
9 |
68 |
6 |
12 |
46 |
181 |
| Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence |
1 |
1 |
7 |
12 |
7 |
14 |
32 |
51 |
| Empirical research on corporate social responsibility assurance (CSRA): A literature review |
0 |
2 |
9 |
78 |
3 |
7 |
39 |
320 |
| Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market |
2 |
3 |
7 |
22 |
8 |
16 |
55 |
121 |
| Explaining the (non-) adoption of advanced data analytics in auditing: A process theory |
0 |
3 |
7 |
43 |
2 |
10 |
45 |
211 |
| External rotation of the auditor |
0 |
0 |
0 |
12 |
0 |
1 |
1 |
68 |
| Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory |
0 |
0 |
0 |
0 |
6 |
6 |
6 |
6 |
| Female Directors on Audit Committees and Corporate Environmental Decoupling |
0 |
0 |
0 |
0 |
1 |
4 |
5 |
5 |
| Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence |
0 |
0 |
0 |
0 |
0 |
6 |
11 |
11 |
| Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees |
0 |
0 |
0 |
0 |
1 |
3 |
7 |
7 |
| Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung: Zwischenbilanz der EU-Reformbewegung |
0 |
0 |
0 |
4 |
0 |
1 |
3 |
26 |
| Gilad Livne and Garen Markarian (eds.), The Routledge Companion to Fair Value in Accounting, Routledge, Abingdon, Oxon 2018, 342 p., $ 120 |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
9 |
| Hay, David/Knechel, W. Robert/Willekens, Marleen, The Routledge Companion to Auditing |
0 |
0 |
0 |
1 |
0 |
6 |
7 |
10 |
| Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting |
0 |
0 |
1 |
8 |
0 |
0 |
2 |
32 |
| Integrated reporting: The current state of empirical research, limitations and future research implications |
0 |
2 |
22 |
291 |
1 |
20 |
80 |
981 |
| Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems |
0 |
0 |
0 |
6 |
0 |
1 |
2 |
50 |
| Meta-analyses on Corporate Social Responsibility (CSR): a literature review |
3 |
12 |
34 |
77 |
15 |
53 |
204 |
466 |
| Mutualistic symbiosis? |
0 |
0 |
0 |
17 |
0 |
3 |
7 |
75 |
| Outsider- und Insider-Systeme der Corporate Governance |
0 |
0 |
1 |
8 |
1 |
4 |
8 |
40 |
| Ownership structure and corporate tax avoidance: a structured literature review on archival research |
2 |
3 |
9 |
25 |
4 |
11 |
29 |
56 |
| Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
17 |
| Rezension |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
3 |
| Stewardship-Theorie |
0 |
0 |
1 |
17 |
1 |
2 |
7 |
84 |
| Stärkung der Prüfungsqualität durch das Grünbuch der EU-Kommission? |
0 |
0 |
0 |
1 |
1 |
1 |
3 |
11 |
| Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition? |
0 |
1 |
6 |
6 |
0 |
4 |
17 |
17 |
| Sustainable board governance and environmental performance: European evidence |
0 |
1 |
16 |
20 |
12 |
23 |
142 |
166 |
| Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter? |
1 |
3 |
3 |
6 |
2 |
7 |
15 |
24 |
| Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market |
0 |
1 |
3 |
5 |
2 |
8 |
23 |
42 |
| The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System |
0 |
1 |
5 |
39 |
1 |
7 |
23 |
235 |
| The changing German corporate governance system – normative implications and empirical evidence |
0 |
0 |
0 |
4 |
0 |
1 |
3 |
28 |
| The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany |
0 |
1 |
7 |
38 |
1 |
7 |
19 |
101 |
| The impact of corporate governance on corporate tax avoidance—A literature review |
9 |
26 |
87 |
478 |
23 |
70 |
271 |
1,423 |
| The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research |
0 |
1 |
4 |
8 |
1 |
8 |
24 |
61 |
| The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research |
1 |
4 |
9 |
22 |
5 |
23 |
51 |
143 |
| The link between in- and external rotation of the auditor and the quality of financial accounting and external audit |
0 |
0 |
0 |
33 |
0 |
0 |
6 |
158 |
| The link between supervisory board reporting and firm performance in Germany and Austria |
0 |
0 |
0 |
31 |
0 |
2 |
3 |
161 |
| What do we know about meta-analyses in accounting, auditing, and corporate governance? |
1 |
1 |
2 |
3 |
1 |
4 |
5 |
12 |
| Which institutional investors drive corporate sustainability? A systematic literature review |
1 |
1 |
2 |
5 |
1 |
9 |
23 |
59 |
| ZP-Stichwort: Management Approach |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
23 |
| ZP-stichwort: Percentage-of-completion-methode |
0 |
0 |
0 |
1 |
0 |
2 |
3 |
20 |
| ZfgG-Kurzbeitrag: Die Regulierungsentwürfe der EU-Kommission zur Abschlussprüfung vom 30.11.2011: Eine Bestandsaufnahme wesentlicher Reformvorschläge |
0 |
0 |
0 |
2 |
0 |
1 |
2 |
16 |
| Total Journal Articles |
34 |
112 |
381 |
2,245 |
194 |
687 |
2,046 |
8,404 |
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