Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Mathijs Van Peteghem"'
Autor:
Ganesh Krishnamoorthy, Liesbeth Bruynseels, Sander De Groote, Arnold M. Wright, Mathijs Van Peteghem
Publikováno v:
AUDITING: A Journal of Practice & Theory. 42:75-100
SUMMARY Prior research finds that the presence of accounting financial expertise (AFE) on the audit committee (AC) enhances financial reporting quality. The current study provides a broad examination of the effect of the AFE residing in the AC chair
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6f67f9ccda9a150f51f90929a129f9ba
https://doi.org/10.2308/ajpt-19-088
https://doi.org/10.2308/ajpt-19-088
Publikováno v:
Contemporary Accounting Research, 39(4), 2517-2559. Wiley
We examine whether management faultlines (i.e., dissimilar groupings among executives) are related to management forecast processes and outcomes. Management faultlines are formed based on the simultaneous alignment of senior executives' demographic c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7955917b01f578712c766b14dbef7f2d
https://doi.org/10.1111/1911-3846.12798
https://doi.org/10.1111/1911-3846.12798
Publikováno v:
Accounting, Auditing & Accountability Journal, 36(9), 61-85. Emerald Group Publishing Ltd.
Accounting, Auditing and Accountability Journal, 36(9), 61-85. Emerald Group Publishing Ltd.
Accounting, Auditing and Accountability Journal, 36(9), 61-85. Emerald Group Publishing Ltd.
PurposeThe Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3750d3348647f6a9708683255df92eac
https://research.tue.nl/nl/publications/a8c38d24-8123-41b1-b695-a16a7fa116f3
https://research.tue.nl/nl/publications/a8c38d24-8123-41b1-b695-a16a7fa116f3
Publikováno v:
Accounting Review, 93(2), 339-367. American Accounting Association
Various regulatory governance initiatives have strived for board diversity, as diversity stimulates creativity, encourages discussion, and enlarges the board's knowledge base. However, increased diversity results in superior decision-making only when
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5d70dee7c24282a840a6fe6f61bb5775
https://doi.org/10.2308/accr-51818
https://doi.org/10.2308/accr-51818
Publikováno v:
SSRN Electronic Journal.
We investigate whether faultlines among senior executives are associated with internal control effectiveness and corporate disclosure outcomes. Faultlines are hypothetical dividing lines splitting a group into subgroups based on the simultaneous alig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::886c9173e369988ddc7aa5d2ad391f6b
https://doi.org/10.2139/ssrn.3758138
https://doi.org/10.2139/ssrn.3758138
Autor:
Mathijs Van Peteghem, Ann Gaeremynck
Publikováno v:
The Routledge Companion to Accounting, Reporting and Regulation ISBN: 9780203103203
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e3114ca7b4fc7d3227c3efea38d94c5
https://doi.org/10.4324/9780203103203.ch8
https://doi.org/10.4324/9780203103203.ch8