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The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory

Author

Listed:
  • Martin Plöckinger
  • Ewald Aschauer
  • Martin R.W. Hiebl
  • Roman Rohatschek

Abstract

Keywords: Upper echelons theory, Accounting, Financial reporting, Voluntary disclosur, e Earnings management, Accounting conservatism, Chief financial officer, Chief executive officer

Suggested Citation

  • Martin Plöckinger & Ewald Aschauer & Martin R.W. Hiebl & Roman Rohatschek, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 37(1), pages 55-75, October.
    • Handle: RePEc:eme:jalpps:j.acclit.2016.09.002
    DOI: 10.1016/j.acclit.2016.09.002
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    Citations

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    Cited by:

    1. Christine Weigel & Klaus Derfuss & Martin R. W. Hiebl, 2023. "Financial managers and organizational ambidexterity in the German Mittelstand: the moderating role of strategy involvement," Review of Managerial Science, Springer, vol. 17(2), pages 569-605, February.
    2. Sylvie Héroux & Anne Fortin, 2024. "Board of directors’ attributes and aspects of cybersecurity disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 359-404, June.
    3. Liem Tan Vo & Nhi Van Vo & Toan Ngoc Pham & Nguyen Ngoc Hien, 2023. "The Impact of Historical Performance and Managerial Risk-taking Propensity on the Behavior of Choosing Prospector Strategy and Using Strategic Management Accounting Information in Viet Nam Manufacture," SAGE Open, , vol. 13(4), pages 21582440231, December.
    4. Zhang, Wei & Qin, Chu & Zhang, Wenyao, 2023. "Top management team characteristics, technological innovation and firm's greenwashing: Evidence from China's heavy-polluting industries," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    5. Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut, 2023. "Top executive gender diversity and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
    6. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
    7. Felix Schumann & Toni W. Thun & Tobias Dauth & Henning Zülch, 2024. "Does top management team diversity affect accounting quality? Empirical evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 137-175, March.

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