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

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. Rakhman, Fuad & Wijayana, Singgih, 2024. "Human development and the quality of financial reporting among the local governments in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
  4. 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 Manufacturer," SAGE Open, , vol. 13(4), pages 21582440231, December.
  5. Yongjun Tang & Qi Li & Fen Zhou & Mingjia Sun, 2024. "Does Clan Culture Promote Corporate Natural Resource Disclosure? Evidence from Chinese Natural Resource-Based Listed Companies," Journal of Business Ethics, Springer, vol. 192(1), pages 167-190, June.
  6. Natalie Elms & Pamela Fae Kent, 2023. "Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 46(4), pages 481-509, July.
  7. Pascale Lapointe-Antunes & Kevin Veenstra & Kareen Brown & Heather Li, 2022. "Welcome to the Gray Zone: Shades of Honesty and Earnings Management," Journal of Business Ethics, Springer, vol. 177(1), pages 125-149, April.
  8. Ampofo, Akwasi A. & Barkhi, Reza, 2024. "The impact of CEO power and ethical corporate citizenship on firms’ outcomes," Research in International Business and Finance, Elsevier, vol. 67(PA).
  9. Wang, Xinchun, 2024. "Does CEO temporal myopia always lead to firm short-termism? The critical role of CEO optimism and perceived opportunity costs," Journal of Business Research, Elsevier, vol. 180(C).
  10. Marisetty, Vijaya B. & Kommatt, Athira, 2025. "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  11. 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).
  12. Rossignoli, Francesca & Bozzolan, Saverio & Lionzo, Andrea, 2025. "Financial expert CEOs: Evidence from purchase price allocation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
  13. Chen, Shiqiang & Liu, Yun & Cao, Huijuan & Tsang, Albert, 2025. "Through the eyes of the leader: CEO big five personality traits and financial reporting quality," Journal of Business Research, Elsevier, vol. 200(C).
  14. Sylvie Héroux & Anne Fortin, 2025. "How the three lines of defense can contribute to public firms’ cybersecurity effectiveness," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 377-396, June.
  15. Kokot Karolina & Tipurić Darko & Čalopa Marina Klačmer, 2026. "Top Team Management Heterogeneity: Does It Improve Large Companies’ Financial Performance?," South East European Journal of Economics and Business, Sciendo, vol. 21(1), pages 75-86.
  16. Du, Yuan & Sun, Lu & Cui, Wei & Wang, Hongxin, 2025. "Ethnic green culture in leadership and corporate green investment: Evidence from China," Global Finance Journal, Elsevier, vol. 67(C).
  17. Patrick Hertrampf & Thomas M. Brunner-Kirchmair & Martin R. W. Hiebl & Arnd Wiedemann, 2025. "The Relationship Between CEO Characteristics and Banks’ Risk-Taking: Review and Research Directions [Die Beziehung zwischen CEO-Charakteristika und der Risikobereitschaft von Banken: Literaturüberblick und Forschungsperspektiven]," Schmalenbach Journal of Business Research, Springer, vol. 77(1), pages 127-178, March.
  18. Fereshteh Mahmoudian & Jamal A. Nazari & Irene M. Gordon & Karel Hrazdil, 2021. "CEO personality and language use in CSR reporting," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(3), pages 338-359, July.
  19. 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).
  20. Emmanuel Mamatzakis & Lorenzo Neri & Antonella Russo, 2026. "Board’s interpersonal diversity and financial misreporting: evidence from USA," Review of Quantitative Finance and Accounting, Springer, vol. 66(2), pages 523-557, February.
  21. Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat, 2025. "Executive age, executive gender and financial statement comparability," Advances in accounting, Elsevier, vol. 68(C).
  22. Veerawin Korphaibool & Pongsapak Chindasombatcharoen & Pattanaporn Chatjuthamard & Pornsit Jiraporn & Sirimon Treepongkaruna, 2024. "Business sustainability under the influence of female directors toward the risk‐taking in innovation: Evidence from textual analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1578-1591, March.
  23. Teklay, Belaynesh & Yu, Wei & Zhu, Keying, 2024. "The effect of superstitious beliefs on corporate investment efficiency: evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1434-1447.
  24. Ye, Zi & Zou, Chen & Huang, Yongchun, 2025. "Can hiring executives with green backgrounds attract external green investments? an analysis based on signaling theory," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 1911-1921.
  25. Gao, Peng & Vochozka, Marek & Niu, Siqian, 2024. "The contagion effect of overconfidence in business group," International Review of Financial Analysis, Elsevier, vol. 91(C).
  26. 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.
  27. 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.
  28. Moritz Schneider & Rolf Brühl, 2026. "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, vol. 76(1), pages 371-419, February.
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