New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress would like to announce that a new issue of the journal Corporate Ownership and Control (volume 19, issue 2) has been published. Scholars from different countries of the world, such as Germany, Canada, Italy, the USA, Switzerland, Sweden, Spain, Poland, Australia, Egypt, Saudi Arabia, the UAE, have contributed to this issue.
The papers published in this issue investigate a wide range of topics, such as corporate governance, CSR performance, CSR reporting, environmental performance, financial performance, firm performance, board of directors, directors’ elections, board composition, board diversity, independent directors, earnings management, accrual and real activities management, shareholder democracy, shareholder activism, shareholder value, governance practices, corporate governance index, public governance, economic-financial communications tools, accounting, accountability, local governments, public sector accounting reform, corporate transparency, ESG disclosure, ownership, governance for climate change, TCFD, non-financial disclosure, corrupt behavior, non-compliance, family firms, outsourcing, SMEs, socio emotional wealth, social capital, organizational capital, consumer fraud, sustainability assurance standards, firm value, revenue forecasting, financial analysts, IFRS, risk governance, risk committee, audit committee, listed banks, bank performance, Basel III, cost of debt, comprehensive income, financial reporting, audit evidence, auditor regulation, auditing, joint audit, single audit, Big 4, audit tenure, etc.
The full issue of the journal is available at the following link .
Patrick Velte summarizes the results of archival research on corporate governance determinants and firms’ financial consequences of CSR performance and reporting, focusing at this on one of the most important techniques to include endogeneity concerns: the generalized method of moments (GMM) as dynamic panel regression.
Sylvie Berthelot, Michel Coulmont, and Vincent Gagné aim to analyse the link between the votes cast at directors’ elections and the quality of corporate governance practices; the regression analyses on the secondary data were performed using a sample of Canadian companies listed on the Toronto Stock Exchange and included in corporate governance rankings.
Mario Mazzoleni and Diego Paredi focus on the transparency of information with regard to the economic viability of a public administration, paying specific attention to the local and regional authorities which have been subject to major reforms in accounting systems.
Justin Jin and Na Li examine the market reaction to shareholders’ decision on the frequency of the say-on-pay vote, and the relation between such decision and firms’ existing corporate governance structures, using a sample of 1,079 public firms listed on the U.S. stock market that filed the results of their frequency votes in 2011.
Sadeem A. Al Suwaiygh and Khalid I. Falgi investigate the impact of board of directors’ composition on the financial performance of the Saudi listed firms, using models that aim to represent the effect of different board of directors’ composition.
Omar Al Farooque, Khaled Dahawy, Nermeen Shehata, and Mark Soliman, using the 2011 Egyptian revolution as the exogenous shock, empirically study the effects of board diversity and ownership structure on the ESG disclosure index in the Egyptian Stock Exchange listed firms for the pre-revolution (2007–2011) and post-revolution (2012–2014) periods.
Lorenzo Gelmini and Paola Vola deal with the question, amongst the Task Force on Climate-Related Financial Disclosure recommendations, of the thematic area of governance and explore companies’ awareness of climate change and the extent to which they assess environmental issues, risks and impacts.
Patrick Ulrich, Stefan Behringer, Anjuli Unruh, and Vanessa Frank evaluate the influence of personality and gender on corruption propensity and corrupt behavior, using an experimental design of 2×2 groups, a study of 134 students from different universities in 2020 served as the sample.
Robert Rieg, Ewelina Zarzycka, and Justyna Dobroszek on the basis of a survey from German and Polish companies undertake research of the impact of family and size on accounting outsourcing decisions and interactions between those variables.
Nancy Chun Feng, Ross D. Fuerman, and Nicole Heron describe the implementation of a case study that uses as its setting the role of KPMG in the Wells Fargo consumer fraud scandal as a way for students to learn about what can happen during an audit failure and what should be done to prevent audit failure.
Sunita S. Rao, Siva Nathan, and Norma Juma assess the factors that influence the selection of a sustainability assurance standard and estimate the link between assurance standards and firm performance, using a sample of 4372 assured companies from the years 2009–2015.
Sven-Olof Yrjö Collin, Yuliya Ponomareva, Fredrik Björklund, and David Krieg nuance the relationship between board independence and earnings management by introducing two additional theories that explain independent directors’ role on the board: the theory of personal dependence and praxis theory.
Marko Kureljusic and Lucas Reisch, using publicly available information for European firms and recent machine learning algorithms to predict future revenues in an IFRS context, examine the benefits of predictive analytics for both preparers and users of these financial projections.
Tariq H. Ismail and Eman A. Ahmed aim to determine the impact of banks’ risk governance on Egyptian listed banks’ performance and capital requirements as prescribed in Basel regulations, analyzing fo this secondary data from annual reports of all twelve banks listed on the Egyptian Stock Market over 2010–2020.
Feras M. Salama and Taisier A. Zoubi identify the association between the cost of debt and other comprehensive income and its components for a sample of US firms, using a sample of 4,350 firm-years observations for the period 2008–2018.
Finally, Mohamed Hegazy and Hekmat Ebrahim discuss whether a joint audit engagement results in higher audit quality compared to a single audit given audit firms’ characteristics and complexity of their clients’ activities.
We hope that the papers published in this issue would be interesting and provide important indications for scholars practitioners and regulators.
