This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

Purpose The purpose of this study is to provide a profound understanding of the nature and
extent of corporate social responsibility (CSR) disclosure in the annual report by the listed …

This study examines peer effects in corporate disclosure decisions. Peer effects suggest that
the average behavior of a group influences the behavior of individual group members …

We advance the practice transfer theorising of corporate governance (CG) by developing a
framework that uncovers how foreign institutional investors (FIIs) improve on CG practices of …

In the context of the Depository Institution Management Interlocks Act of 1978 (Interlocks
Act), we investigate the structure and implications of the professional connections among …

This study primarily aims to analyze the relationship between selected board characteristics
and the extent of environmental disclosure in annual reports of Turkish companies, using a …

ABSTRACT The Securities and Exchange Commission (SEC) recommends that firms
provide MD&A disclosures quantifying the earnings effect of reasonably likely changes in …

We examine the effects of independent directors' external social connectedness on
corporate fraud commission and detection. The results show that well-connected …