12
H index
16
i10 index
525
Citations
Leuphana Universität Lüneburg | 12 H index 16 i10 index 525 Citations RESEARCH PRODUCTION: 64 Articles 2 Chapters EDITOR: Books edited RESEARCH ACTIVITY:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Patrick Velte. | Is cited by: | Cites to: |
| Year | Title of citing document | |
|---|---|---|
| 2025 | Modeling ESG Relationships with the Employability-Operational Growth-Profitability Trilogy in the European Food System. (2025). Sitnikov, Catalina ; Mihai, Laureniu ; Vasilescu, Laura ; Sichigea, Mirela. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:69:p:329. Full description at Econpapers || Download paper | |
| 2024 | Firm Characteristics and Compliance with IFRS 15 Mandatory Disclosures: Evidence from French Firms. (2024). Kobbi-Fakhfakh, Sameh ; Belguith, Nesrine. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:2:p:317-338. Full description at Econpapers || Download paper | |
| 2025 | The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality. (2025). Hamrouni, Sabrine ; Menchaoui, Ines. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:2:p:254-271. Full description at Econpapers || Download paper | |
| 2025 | Board Gender Diversity and Carbon Emissions Performance: Insights from Panel Regressions, Machine Learning and Explainable AI. (2025). Kyaw, Khine ; Munim, Ziaul Haque ; Pollestad, Arne Johan ; Shakil, Mohammad Hassan. In: Papers. RePEc:arx:papers:2510.00244. Full description at Econpapers || Download paper | |
| 2025 | Key Audit Matters and their Impact on the Financial Statements of Listed Entities. (2025). Enachi, Mihaela ; Melega, Anatol ; Stngaciu, Oana-Ancuta ; Botez, Daniel. In: The Audit Financiar journal. RePEc:aud:audfin:v:23:y:2025:i:177:p:164. Full description at Econpapers || Download paper | |
| 2024 | The Role of Minority Shareholders Protection as a Moderator of the Influence of Green Environmental Cost Disclosure and Company’s Financial Performance on Its Stock Return – An Empirical Study on Indonesian Mining Companies. (2024). , Sumaryo ; Muchlish, Munawar ; Bastian, Elvin ; Hasanudin, Agus Ismaya. In: Economic Studies journal. RePEc:bas:econst:y:2024:i:7:p:85-104. Full description at Econpapers || Download paper | |
| 2025 | The Role of Sustainability Disclosure in Enhancing Bank Performance: Evidence from ASEAN Countries. (2025). Listyawati, Reni ; Kusuma, Hadri ; Nustini, Yuni. In: Economic Studies journal. RePEc:bas:econst:y:2025:i:6:p:21-43. Full description at Econpapers || Download paper | |
| 2024 | Corporate Governance and Accounting Conservatism: Exploring the Linkages and Implications. (2024). Lee, Lok Char ; Kee, Phua Lian ; Sahlan, Linda Azlinda. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:12:p:3588-3609. Full description at Econpapers || Download paper | |
| 2024 | Accounting Conservatism and Corporate Governance: An Examination of the Influence on Financial Reporting Quality and Stakeholder Trust. (2024). Liu, Guan Wei. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:3:p:2158-2175. Full description at Econpapers || Download paper | |
| 2024 | Corporate Governance and Voluntary Disclosures in Annual Reports of Ghanaian Listed Banks. (2024). Bonn, James T ; Quarshie, Dorcas ; Agyeman, Benjamin. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:3s:p:2416-2434. Full description at Econpapers || Download paper | |
| 2025 | Doctrinal Legal Research Methodology in Corporate Tax Governance Studies: Strengths, Critiques, and Balanced Reflections. (2025). Fadhilah, Suria ; Othman, Rozita ; Raof, Nurazlina Abdul ; Omar, Nadia. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:2107-2115. Full description at Econpapers || Download paper | |
| 2025 | The Determinants of Fraudulent Financial Reporting: (A Systematic Literature Review). (2025). , Darmansyah ; Widyastuti, Tri ; Novita, Syerli. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-3:p:1042-1055. Full description at Econpapers || Download paper | |
| 2025 | Institutional Ownership and Corporate Sustainability Disclosure among Listed Firms in East Africa Community Partner States. (2025). Kinuthia, Peter Mwai. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:2555-2567. Full description at Econpapers || Download paper | |
| 2024 | Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies. (2024). Dissanayake, Thusitha ; Kanapathippillai, Sutharson ; Dellaportas, Steven ; Perera, Luckmika. In: Australian Accounting Review. RePEc:bla:ausact:v:34:y:2024:i:2:p:101-132. Full description at Econpapers || Download paper | |
| 2024 | Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence. (2024). Aliani, Khaoula ; Arora, Akshita. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:1113-1128. Full description at Econpapers || Download paper | |
| 2024 | Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda. (2024). Hettler, Maximilian ; Grafvlachy, Lorenz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:263-282. Full description at Econpapers || Download paper | |
| 2024 | Is biodiversity disclosure emerging as a key topic on the agenda of institutional investors?. (2024). Ali, Rizwan ; Ur, Ramiz ; Garciasanchez, Isabelmaria ; Aibarguzman, Beatriz. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2116-2142. Full description at Econpapers || Download paper | |
| 2024 | Determinants of environmental, social, and governance disclosure: A systematic literature review. (2024). Chong, Richard Yeaw. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:3:p:2314-2330. Full description at Econpapers || Download paper | |
| 2024 | Board competence and green innovation—Does external governance matter?. (2024). Yousaf, Imran ; Su, Nancy Lixin ; Tauni, Muhammad Zubair. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:4:p:3078-3102. Full description at Econpapers || Download paper | |
| 2024 | Does committees gender diversity affect firms environmental and social performance?. (2024). Ftiti, Zied ; Louhichi, Wael ; Boukattaya, Sonia ; Jeriji, Maher. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:4:p:3550-3568. Full description at Econpapers || Download paper | |
| 2024 | Multiple shareholding institutional investors and green governance of heavy‐polluting industries. (2024). Zhang, Zhiping ; Liu, Zhangxin ; Treepongkaruna, Sirimon ; Fu, Guangxin ; Lyu, Fengguang. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:4:p:3569-3587. Full description at Econpapers || Download paper | |
| 2024 | The influence of board interlocks and sustainability experience on transparent sustainability disclosure. (2024). Lu, Jing ; Nazari, Jamal A ; Herremans, Irene M ; Mahmoudian, Fereshteh ; Yu, Dongning. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:3769-3793. Full description at Econpapers || Download paper | |
| 2024 | The Impact of Trustworthiness on the Association of Corporate Social Responsibility and Irresponsibility on Legitimacy. (2024). Hadani, Michael. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:4:p:1266-1294. Full description at Econpapers || Download paper | |
| 2024 | The Impact of Sustainable Investing: A Multidisciplinary Review. (2024). Marti, Emilio ; Fuchs, Martin ; Desjardine, Mark R ; Slager, Rieneke ; Gond, Jeanpascal. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:5:p:2181-2211. Full description at Econpapers || Download paper | |
| 2025 | Corporate Crime in European Emerging Markets. (2025). Iwasaki, Ichiro ; Koenda, Even. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12132. Full description at Econpapers || Download paper | |
| 2025 | Day-of-the-week effect: a meta-analysis. (2025). Grebe, Leonard ; Schiereck, Dirk. In: Publications of Darmstadt Technical University, Institute for Business Studies (BWL). RePEc:dar:wpaper:154180. Full description at Econpapers || Download paper | |
| 2024 | The Impact of GRI-Compliant Sustainability Reporting on CO₂e Emissions, an Analysis of Environmental and ESG Performances. (2024). Coman, Dan Marius ; Voicu, Stefania Mariana. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2024:i:3:p:171-181. Full description at Econpapers || Download paper | |
| 2024 | Effect of Corporate Environmental Performance on Banks€™ Loan Pricing. (2024). Siwela, Witness ; Ngwakwe, Collins C. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-03-21. Full description at Econpapers || Download paper | |
| 2024 | Analysis of Green HRM, Green Value Strategic Improving CSR and Green Performance in Central Kalimantan HSL Palm Companies. (2024). Mering, Laden. In: International Review of Management and Marketing. RePEc:eco:journ3:2024-03-13. Full description at Econpapers || Download paper | |
| 2025 | Climate related disclosures and investor behaviour: An Australian study. (2025). Mala, Rajni ; Hewa, Samindi Ishara ; Chen, Jinhua ; Dumay, John. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000045. Full description at Econpapers || Download paper | |
| 2024 | How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S.. (2024). Wang, Yujie ; Xiang, YI ; Yan, Shuo ; Tsang, Albert. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:1:s0890838923001373. Full description at Econpapers || Download paper | |
| 2025 | Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes. (2025). Hou, Shilin ; Zhou, Shan ; Yu, Chuan ; Shen, Jianfeng. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:1:s0890838925000095. Full description at Econpapers || Download paper | |
| 2025 | Good for bad: The heterogeneous effects of export controls on firms ESG. (2025). Jia, Deting ; Liu, Qing ; Wang, Kai. In: China Economic Review. RePEc:eee:chieco:v:90:y:2025:i:c:s1043951x25000161. Full description at Econpapers || Download paper | |
| 2024 | Regulatory greening: The impact of environmental legislation on corporate green innovation. (2024). Xiao, Zumian ; Niu, Yiran ; Zhang, Xiaoding ; Si, Deng-Kui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:82:y:2024:i:c:p:359-376. Full description at Econpapers || Download paper | |
| 2025 | Hedge funds network and stock price crash risk. (2025). Borjigin, Sumuya ; Xiang, Youtao. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:75:y:2025:i:pa:s1062940824002134. Full description at Econpapers || Download paper | |
| 2024 | The effect of expanded audit report on IPO underpricing: Evidence from China. (2024). Su, Yun ; Zhao, Rui ; Guo, Mengmeng. In: Emerging Markets Review. RePEc:eee:ememar:v:58:y:2024:i:c:s1566014123000973. Full description at Econpapers || Download paper | |
| 2024 | Economic policy uncertainty and tax avoidance: International evidence. (2024). Ramesh, Vishnu K ; Athira, A. In: Emerging Markets Review. RePEc:eee:ememar:v:60:y:2024:i:c:s156601412400030x. Full description at Econpapers || Download paper | |
| 2024 | Disruptive technology and audit risks: Evidence from FTSE 100 companies. (2024). Jia, Xinrui ; Crawford, Louise ; Elnahass, Marwa. In: Emerging Markets Review. RePEc:eee:ememar:v:63:y:2024:i:c:s1566014124001134. Full description at Econpapers || Download paper | |
| 2025 | Perceived risks of financial misconduct and fintech in crowdfunding of Vietnamese individual investors. (2025). Nguyen, Manh Cuong ; Le, Ha Thu ; Khuc, Anh The ; Hoai, Phuong Thi. In: Emerging Markets Review. RePEc:eee:ememar:v:64:y:2025:i:c:s1566014124001249. Full description at Econpapers || Download paper | |
| 2024 | Female political empowerment and green finance. (2024). Boubaker, Sabri ; Manita, Riadh ; Hossain, Md Zakir ; al Mamun, MD. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s0140988324000781. Full description at Econpapers || Download paper | |
| 2024 | Cross-regional integration of renewable energy and corporate carbon emissions: Evidence from Chinas cross-regional surplus renewable energy spot trading pilot. (2024). Yi, Yuxin ; Zhang, Liming ; Du, Lei ; Sun, Helin. In: Energy Economics. RePEc:eee:eneeco:v:135:y:2024:i:c:s0140988324003578. Full description at Econpapers || Download paper | |
| 2024 | ESG ratings and the cost of equity capital in China. (2024). Zhao, YU ; Li, Yunzhong ; Tao, Yunqing ; Ye, Chengfang. In: Energy Economics. RePEc:eee:eneeco:v:136:y:2024:i:c:s0140988324003931. Full description at Econpapers || Download paper | |
| 2025 | Rising energy costs and heterogeneous innovation outcomes in Thailand. (2025). Wattanadumrong, Bhagaporn ; Morris, Diego ; Collins, Alan. In: Energy Economics. RePEc:eee:eneeco:v:145:y:2025:i:c:s0140988325002622. Full description at Econpapers || Download paper | |
| 2025 | Geopolitical risk, energy market volatility, and corporate energy dependence: The role of green Total factor productivity and decentralized top management team network. (2025). Tian, Zhihong ; Li, Songsong ; Gao, Daquan. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s014098832500369x. Full description at Econpapers || Download paper | |
| 2025 | Beyond borders and industries: How cross-ownership drives ESG performance in China’ low-polluting firms after environmental regulation. (2025). Li, Mangmang ; Tang, Jinghua ; Wu, Dingwen. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325004979. Full description at Econpapers || Download paper | |
| 2025 | Towards carbon neutrality: The impact of energy right trading policy on carbon performance of manufacturing enterprises. (2025). Zhou, Bingxuan ; Liu, Zichen ; Wang, Meiling. In: Energy. RePEc:eee:energy:v:323:y:2025:i:c:s0360544225015002. Full description at Econpapers || Download paper | |
| 2025 | Corporate social responsibility signalling under external transparency demands. (2025). Poursoleyman, Ehsan ; Nazari, Jamal A. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001322. Full description at Econpapers || Download paper | |
| 2025 | The silent cost of biodiversity loss: Unveiling its impact on institutional ownership. (2025). Wang, Yueyang. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925001620. Full description at Econpapers || Download paper | |
| 2024 | Book-tax differences, dividend payout, and firm value. (2024). Dyussembina, Saule ; Park, Kunsu. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005537. Full description at Econpapers || Download paper | |
| 2024 | Internal governance mechanisms and corporate misconduct. (2024). Śpiewanowski, Piotr ; Kowalewski, Oskar ; Eugster, Nicolas. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000413. Full description at Econpapers || Download paper | |
| 2024 | Beyond the balance sheet: Assessing corporate governance through the Lens of debtholders. (2024). Ahsan, Tanveer ; Farooq, Umar ; Al-Gamrh, Bakr. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s105752192400557x. Full description at Econpapers || Download paper | |
| 2024 | Conformity or differentiation? The role of CEO turnover. (2024). Xu, Morong ; Wang, Yaopeng ; Banerjee, Soumendra Nath ; Al-Shammari, Marwan. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005684. Full description at Econpapers || Download paper | |
| 2025 | Impact and moderating mechanism of corporate tax avoidance on firm value from the perspective of corporate governance. (2025). Liu, Jiajia ; Cao, Yuanyuan ; Meng, Qiuchi ; Lv, Wendai. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000134. Full description at Econpapers || Download paper | |
| 2024 | Managerial ownership and labor income share. (2024). Shi, Huaizhi. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002137. Full description at Econpapers || Download paper | |
| 2024 | Executives’ income tax burden, earnings management and stock reduction. (2024). Yang, Xiao. In: Finance Research Letters. RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324005373. Full description at Econpapers || Download paper | |
| 2024 | How well is employee ownership working? Evidence from non-financial misconduct. (2024). Xiao, Yang ; Ha, Thu ; Pham, Man Duy. In: Finance Research Letters. RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324006688. Full description at Econpapers || Download paper | |
| 2024 | Digital transformation and corporate audit risk: Mediating effects of auditor behavior. (2024). Bin, Sophee Sulong ; Zhang, LU. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324007840. Full description at Econpapers || Download paper | |
| 2024 | The influence of shareholder ESG performance on corporate sustainability: Exploring the role of ownership structure. (2024). Fiorillo, Paolo ; Santilli, Gianluca. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pa:s1544612324008304. Full description at Econpapers || Download paper | |
| 2024 | Do state-owned institutional investors care more about ESG? Evidence from China. (2024). Jiang, Shaoxiang ; Si, James. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s154461232400895x. Full description at Econpapers || Download paper | |
| 2024 | The U-shape relationship between corporate social responsibility decoupling and audit fees. (2024). Li, Zhongze ; Wu, Yuchen ; Zhang, YI. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009711. Full description at Econpapers || Download paper | |
| 2024 | CSR committees and the voluntary disclosures of climate change information in France. (2024). James, Emmanuel ; Develay, Etienne. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pb:s1544612324012704. Full description at Econpapers || Download paper | |
| 2025 | Stock market reaction to the voluntary adoption of nature-related financial disclosure: An event study. (2025). Poretti, Cdric ; Jrme, Tiphaine. In: Finance Research Letters. RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014181. Full description at Econpapers || Download paper | |
| 2025 | Can corporate social responsibility and corporate governance structure reduce corporate legal risk?. (2025). Wang, LU ; Huang, Deming. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016271. Full description at Econpapers || Download paper | |
| 2025 | Does CEO duality moderate environmental, social, and governance performance-earnings management relationship? Evidence from emerging markets. (2025). Srivastava, Vikas ; Mohapatra, Malaya Ranjan ; Kumar, Ashish. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324016453. Full description at Econpapers || Download paper | |
| 2025 | Impact of non-state-owned shareholders’ governance on the earnings quality of state-owned enterprises. (2025). Ying, Rui ; Hu, Ying S ; Wang, Xiuli ; Wu, Qiong. In: Finance Research Letters. RePEc:eee:finlet:v:73:y:2025:i:c:s154461232401688x. Full description at Econpapers || Download paper | |
| 2025 | Social responsibility, board composition, and corporate legal risk. (2025). Wang, LU ; Xu, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325001710. Full description at Econpapers || Download paper | |
| 2025 | Do green investors empower companies to develop sustainably? A study based on the perspective of innovation investment and corporate governance levels. (2025). Zhang, Jinsong ; Yu, Hongcui. In: Finance Research Letters. RePEc:eee:finlet:v:79:y:2025:i:c:s1544612325005264. Full description at Econpapers || Download paper | |
| 2024 | Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality. (2024). Ali, Syaiful ; Utomo, Hargo ; Suwardi, Eko ; Saragih, Arfah Habib. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s146708952300057x. Full description at Econpapers || Download paper | |
| 2024 | Enablers, barriers and strategies for adopting new technology in accounting. (2024). Jackson, Denise ; Allen, Christina. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000581. Full description at Econpapers || Download paper | |
| 2024 | Emerging digital technologies and auditing firms: Opportunities and challenges. (2024). Vitali, Sonia ; Giuliani, Marco. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000095. Full description at Econpapers || Download paper | |
| 2024 | Development of a decision support system for client acceptance in independent audit process. (2024). Cebi, Selcuk ; Karakurt, Necip Fazil ; Kurtulus, Erkan ; Tokgoz, Bunyamin. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000162. Full description at Econpapers || Download paper | |
| 2024 | CEO age and corporate environmental policies. (2024). Gregoriou, Andros ; Nguyen, Tung ; Le, Huong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001422. Full description at Econpapers || Download paper | |
| 2024 | The impact of a CSR committee on CSR performance. (2024). Sasaki, Ryo ; Kubo, Katsuyuki. In: Japan and the World Economy. RePEc:eee:japwor:v:71:y:2024:i:c:s092214252400032x. Full description at Econpapers || Download paper | |
| 2025 | The impact of digital CSR disclosure on customer trust and Engagement: The moderating role of consumer deontology and law obedience. (2025). Ioannidis, Alexis ; Alarfaj, Weam ; Leonidou, Leonidas C ; Alhumud, Abdullah Abdulaziz. In: Journal of Business Research. RePEc:eee:jbrese:v:186:y:2025:i:c:s0148296324005393. Full description at Econpapers || Download paper | |
| 2024 | Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics. (2024). Elmagrhi, Mohamed H ; Elkhashen, Emad M ; Sarhan, Ahmed A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000211. Full description at Econpapers || Download paper | |
| 2024 | Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom. (2024). Islam, Md Tariqul ; Uddin, Md Borhan ; Abbasi, Kaleemullah ; Alam, Ashraful. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000247. Full description at Econpapers || Download paper | |
| 2024 | A structured literature review of empirical research on mandatory auditor rotation. (2024). Florio, Cristina. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000296. Full description at Econpapers || Download paper | |
| 2025 | Access to finance and corporate tax avoidance: International evidence. (2025). Kilic, Merve ; Lakhal, Faten ; Gaaya, Safa ; Benkraiem, Ramzi. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000740. Full description at Econpapers || Download paper | |
| 2025 | An analysis of JIAAT editorial board composition and research review. (2025). Leventis, Stergios ; Dedoulis, Emmanouil ; Kourdoumpalou, Stavroula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000788. Full description at Econpapers || Download paper | |
| 2025 | Risk driven innovation in the not so boring accountancy profession. (2025). cowling, marc ; Omoteso, Kamil ; Yekini, Liafisu Sina ; Ambilichu, Charles A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000818. Full description at Econpapers || Download paper | |
| 2025 | Financial regulation and corporate social responsibility: Evidence from China. (2025). Wu, Jiejie ; Liu, QI. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:89:y:2025:i:c:s0927538x24003512. Full description at Econpapers || Download paper | |
| 2025 | How do executives respond to biodiversity risk? Evidence from opportunistic stock selling. (2025). Hsu, Yuan-Teng ; Liu, Fule ; Du, Jiangze ; Bui, Dien Giau. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:91:y:2025:i:c:s0927538x25000940. Full description at Econpapers || Download paper | |
| 2024 | Does soft shareholder activism hold hard consequences?. (2024). Corbet, Shaen ; Kallis, Linda. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:95:y:2024:i:c:p:152-159. Full description at Econpapers || Download paper | |
| 2025 | How does green investor entry affect corporate carbon performance? Evidence from China. (2025). Fang, Xubing ; Liu, Maotao. In: Renewable Energy. RePEc:eee:renene:v:244:y:2025:i:c:s0960148125004100. Full description at Econpapers || Download paper | |
| 2025 | Opportunity or obstacle? Climate risk disclosure and corporate ESG performance. (2025). Xia, Bingyu ; Wang, Chao ; Wei, Ran ; Duan, Dingkang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:100:y:2025:i:c:s1059056025002643. Full description at Econpapers || Download paper | |
| 2024 | Does climate governance moderate the relationship between ESG reporting and firm value? Empirical evidence from India. (2024). Tiwari, Aviral ; Mishra, Geeti ; Patro, Archana. In: International Review of Economics & Finance. RePEc:eee:reveco:v:91:y:2024:i:c:p:920-941. Full description at Econpapers || Download paper | |
| 2024 | Sustainable investment conditions and corporate cash holdings in the MENA region: Market preparedness and Shariah-compliant funds. (2024). Hamill, Philip A ; Mertzanis, Charilaos ; Pavlopoulos, Athanasios ; Houcine, Asma. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pb:p:1043-1063. Full description at Econpapers || Download paper | |
| 2024 | Executive legal background and quality of corporate accounting disclosure. (2024). Wang, YU ; Zhang, Shan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024005318. Full description at Econpapers || Download paper | |
| 2024 | Ethical guardians: The multifaceted impact of CSR committee on executives manipulation tendencies. (2024). Hamid, Samreen ; Saeed, Asif ; Toumi, Narjess ; Suntraruk, Phassawan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pc:s105905602400710x. Full description at Econpapers || Download paper | |
| 2024 | Corporate carbon emission governance: The mediating role of financial leverage. (2024). Li, Yan ; Ruan, Jiyang ; Guo, Guangyu ; Lin, Ouwen. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pc:s1059056024007263. Full description at Econpapers || Download paper | |
| 2025 | The effect of institutional investors’ site visits on corporate greenwashing behavior. (2025). Xiao, Jun ; Li, Yunqian. In: International Review of Economics & Finance. RePEc:eee:reveco:v:97:y:2025:i:c:s1059056024008104. Full description at Econpapers || Download paper | |
| 2025 | Ethical leadership, organizational learning, and corporate ESG performance: A moderated mediation model. (2025). Fang, Yuanhan ; Zhi, Wenyuan ; Zhu, Jin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025001297. Full description at Econpapers || Download paper | |
| 2024 | Analyst optimism and market sentiment: Evidence from European corporate sustainability reporters. (2024). Lopez-Arceiz, Francisco J ; Ferrer, Elena ; del Rio, Cristina. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s027553192400045x. Full description at Econpapers || Download paper | |
| 2025 | The environmental and social performance of firms and the impact of different types of institutional ownership: A French perspective. (2025). Serret, Vanessa ; Ballouk, Houssein ; Khenissi, Mohamed. In: Research in International Business and Finance. RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003519. Full description at Econpapers || Download paper | |
| 2025 | Do foreign institutional investors curb carbon emissions? Evidence from an emerging economy. (2025). Tang, Xue ; Liu, Hao ; Fu, Jyun-Ying. In: Research in International Business and Finance. RePEc:eee:riibaf:v:74:y:2025:i:c:s0275531924004586. Full description at Econpapers || Download paper | |
| 2025 | CSR decoupling and financial fraud: Unveiling the hidden nexus in US-listed firms. (2025). Hamid, Samreen ; Manita, Riadh ; Suntraruk, Phassawan ; Saeed, Asif. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000479. Full description at Econpapers || Download paper | |
| 2025 | The unforgettable past: The long-term impact of war on corporate tax avoidance in modern China. (2025). Lin, Ning ; Yin, Jingwei ; Tan, Xue. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001941. Full description at Econpapers || Download paper | |
| 2024 | The value relevance of voluntary disclosure through social media platforms: Evidence from European Union listed firms. (2024). Macchioni, Riccardo ; Prisco, Martina ; Zagaria, Claudia. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:93:y:2024:i:c:s0038012124000892. Full description at Econpapers || Download paper | |
| 2024 | Institutional investors ownership concentration and its effect on disclosure and transparency of United Nations sustainable development goals. (2024). Bresciani, Stefano ; Nirino, Niccolo ; Jabeen, Fauzia ; Giordino, Daniele. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:200:y:2024:i:c:s004016252300817x. Full description at Econpapers || Download paper | |
| 2024 | Unveiling the green innovation paradox: Exploring the impact of carbon emission reduction on corporate green technology innovation. (2024). Wu, Zhan ; Su, Yuqi ; Li, Haichao ; Tian, Gary Gang ; Ding, Chante Jian. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:207:y:2024:i:c:s0040162524003585. Full description at Econpapers || Download paper | |
| 2024 | The Road to corporate sustainability: The importance of artificial intelligence. (2024). Chu, Zhongzhu ; Chen, Pengyu ; Zhao, Miao. In: Technology in Society. RePEc:eee:teinso:v:76:y:2024:i:c:s0160791x23002452. Full description at Econpapers || Download paper | |
| More than 100 citations found, this list is not complete... |
| Year | Title | Type | Cited |
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| Year | Title | Type | Cited |
|---|---|---|---|
| 2014 | Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices In: Journal of Accounting and Management Information Systems. [Full Text][Citation analysis] | article | 0 |
| 2019 | Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting In: Business Strategy and the Environment. [Full Text][Citation analysis] | article | 40 |
| 2021 | Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass In: Business Strategy and the Environment. [Full Text][Citation analysis] | article | 57 |
| 2023 | Which institutional investors drive corporate sustainability? A systematic literature review In: Business Strategy and the Environment. [Full Text][Citation analysis] | article | 24 |
| 2024 | Sustainable board governance and environmental performance: European evidence In: Business Strategy and the Environment. [Full Text][Citation analysis] | article | 4 |
| 2013 | Regulierung der Aufsichtsratstätigkeit durch das CRD IV-Umsetzungsgesetz In: Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB). [Full Text][Citation analysis] | article | 0 |
| 2011 | Stärkung der Prüfungsqualität durch das Grünbuch der EU-Kommission? In: Zeitschrift für das gesamte Genossenschaftswesen. [Full Text][Citation analysis] | article | 0 |
| 2012 | ZfgG-Kurzbeitrag: Die Regulierungsentwürfe der EU-Kommission zur Abschlussprüfung vom 30.11.2011: Eine Bestandsaufnahme wesentlicher Reformvorschläge In: Zeitschrift für das gesamte Genossenschaftswesen. [Full Text][Citation analysis] | article | 0 |
| 2013 | Fortentwicklung von Rechnungslegung, Corporate Governance und Abschlussprüfung: Zwischenbilanz der EU-Reformbewegung In: Zeitschrift für das gesamte Genossenschaftswesen. [Full Text][Citation analysis] | article | 0 |
| 2014 | Abschluss der EU-Reform zur Abschlussprüfung – Ausgewählte Regulierungsmaßnahmen im Überlick In: Zeitschrift für das gesamte Genossenschaftswesen. [Full Text][Citation analysis] | article | 0 |
| 2017 | Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation In: Zeitschrift für das gesamte Genossenschaftswesen. [Full Text][Citation analysis] | article | 1 |
| 2022 | Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence In: European Management Journal. [Full Text][Citation analysis] | article | 3 |
| 2021 | Explaining the (non-) adoption of advanced data analytics in auditing: A process theory In: International Journal of Accounting Information Systems. [Full Text][Citation analysis] | article | 12 |
| 2019 | The impact of corporate governance on corporate tax avoidance—A literature review In: Journal of International Accounting, Auditing and Taxation. [Full Text][Citation analysis] | article | 37 |
| 2019 | Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports In: Journal of Applied Accounting Research. [Full Text][Citation analysis] | article | 1 |
| 2023 | Ownership structure and corporate tax avoidance: a structured literature review on archival research In: Journal of Applied Accounting Research. [Full Text][Citation analysis] | article | 1 |
| 2018 | Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda In: Journal of Accounting Literature. [Full Text][Citation analysis] | article | 9 |
| 2018 | What do we know about meta-analyses in accounting, auditing, and corporate governance? In: Meditari Accountancy Research. [Full Text][Citation analysis] | article | 0 |
| 2025 | Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research In: Meditari Accountancy Research. [Full Text][Citation analysis] | article | 0 |
| 2019 | Does CEO power moderate the link between ESG performance and financial performance? In: Management Research Review. [Full Text][Citation analysis] | article | 10 |
| 2020 | Mutualistic symbiosis? In: Management Research Review. [Full Text][Citation analysis] | article | 0 |
| 2024 | Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition? In: Qualitative Research in Accounting & Management. [Full Text][Citation analysis] | article | 0 |
| 2019 | Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review In: Social Responsibility Journal. [Full Text][Citation analysis] | article | 15 |
| 2016 | The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System In: Sustainability. [Full Text][Citation analysis] | article | 35 |
| 2012 | Compliance with the German Corporate Governance Code and firm performance: a ten-year experience In: International Journal of Behavioural Accounting and Finance. [Full Text][Citation analysis] | article | 0 |
| 2010 | The changing German corporate governance system – normative implications and empirical evidence In: International Journal of Corporate Governance. [Full Text][Citation analysis] | article | 0 |
| 2016 | Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting In: International Journal of Critical Accounting. [Full Text][Citation analysis] | article | 0 |
| 2018 | Determinants of mandatory goodwill disclosure: the case of impairment testing in Germany In: International Journal of Managerial and Financial Accounting. [Full Text][Citation analysis] | article | 2 |
| 2010 | The link between supervisory board reporting and firm performance in Germany and Austria In: European Journal of Law and Economics. [Full Text][Citation analysis] | article | 3 |
| 2015 | The link between in- and external rotation of the auditor and the quality of financial accounting and external audit In: European Journal of Law and Economics. [Full Text][Citation analysis] | article | 7 |
| 2022 | Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value In: Journal of Management & Governance. [Full Text][Citation analysis] | article | 7 |
| 2020 | Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence In: Business Research. [Full Text][Citation analysis] | article | 1 |
| 2014 | Corporate Governance in Ukraine: Major Standards and Emerging Trends In: CSR, Sustainability, Ethics & Governance. [Citation analysis] | chapter | 0 |
| 2017 | Empirical research on corporate social responsibility assurance (CSRA): A literature review In: Journal of Business Economics. [Full Text][Citation analysis] | article | 22 |
| 2021 | Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator In: Journal of Business Economics. [Full Text][Citation analysis] | article | 4 |
| 2014 | Corporate governance reforms and management control In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. [Full Text][Citation analysis] | article | 0 |
| 2017 | Integrated reporting: The current state of empirical research, limitations and future research implications In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. [Full Text][Citation analysis] | article | 57 |
| 2020 | Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings In: Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung. [Full Text][Citation analysis] | article | 38 |
| 2022 | Meta-analyses on Corporate Social Responsibility (CSR): a literature review In: Management Review Quarterly. [Full Text][Citation analysis] | article | 36 |
| 2023 | The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research In: Management Review Quarterly. [Full Text][Citation analysis] | article | 12 |
| 2023 | The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research In: Management Review Quarterly. [Full Text][Citation analysis] | article | 1 |
| 2006 | ZP-stichwort: Percentage-of-completion-methode In: Metrika: International Journal for Theoretical and Applied Statistics. [Full Text][Citation analysis] | article | 0 |
| 2008 | ZP-Stichwort: Management Approach In: Metrika: International Journal for Theoretical and Applied Statistics. [Full Text][Citation analysis] | article | 0 |
| 2010 | Stewardship-Theorie In: Metrika: International Journal for Theoretical and Applied Statistics. [Full Text][Citation analysis] | article | 2 |
| 2010 | Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems In: Metrika: International Journal for Theoretical and Applied Statistics. [Full Text][Citation analysis] | article | 0 |
| 2011 | Outsider- und Insider-Systeme der Corporate Governance In: Metrika: International Journal for Theoretical and Applied Statistics. [Full Text][Citation analysis] | article | 2 |
| 2012 | External rotation of the auditor In: Metrika: International Journal for Theoretical and Applied Statistics. [Full Text][Citation analysis] | article | 1 |
| 2022 | Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe In: Review of Managerial Science. [Full Text][Citation analysis] | article | 11 |
| 2009 | Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance In: Schmalenbach Journal of Business Research. [Full Text][Citation analysis] | article | 0 |
| 2014 | Rezension In: Schmalenbach Journal of Business Research. [Full Text][Citation analysis] | article | 0 |
| 2015 | Hay, David/Knechel, W. Robert/Willekens, Marleen, The Routledge Companion to Auditing In: Schmalenbach Journal of Business Research. [Full Text][Citation analysis] | article | 0 |
| 2018 | Gilad Livne and Garen Markarian (eds.), The Routledge Companion to Fair Value in Accounting, Routledge, Abingdon, Oxon 2018, 342 p., $ 120 In: Schmalenbach Journal of Business Research. [Full Text][Citation analysis] | article | 0 |
| 2022 | Zur Symbiose von Integrated Reporting und Controlling In: Springer Books. [Citation analysis] | chapter | 0 |
| 2018 | Does gender diversity in the audit committee influence key audit matters readability in the audit report? UK evidence In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 14 |
| 2020 | The curvilinear and time‐lagging impact of sustainability performance on financial performance: Evidence from Germany In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 9 |
| 2021 | Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 18 |
| 2023 | Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 3 |
| 2023 | Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 8 |
| 2023 | Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter? In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 5 |
| 2024 | Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 3 |
| 2024 | Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 1 |
| 2025 | Female chief financial officers (CFOs) and environmental decoupling. The moderating impact of sustainability board committees In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 0 |
| 2025 | Audit Quality and Materiality Disclosure Quality in Integrated Reporting: The Moderating Effect of Carbon Assurance Quality In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 0 |
| 2025 | Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union? In: Corporate Social Responsibility and Environmental Management. [Full Text][Citation analysis] | article | 0 |
| 2022 | Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence In: Sustainable Development. [Full Text][Citation analysis] | article | 3 |
| 2023 | Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market In: Sustainable Development. [Full Text][Citation analysis] | article | 6 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 20 2025. Contact: CitEc Team