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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. 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.
  3. 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).
  4. Gao, Peng & Vochozka, Marek & Niu, Siqian, 2024. "The contagion effect of overconfidence in business group," International Review of Financial Analysis, Elsevier, vol. 91(C).
  5. 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.
  6. Farshadfar, Shadi & Samarbakhsh, Laleh & Jahan, Ismat, 2025. "Executive age, executive gender and financial statement comparability," Advances in accounting, Elsevier, vol. 68(C).
  7. Marisetty, Vijaya B. & Kommatt, Athira, 2025. "Board gender diversity and accounting conservatism," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. 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).
  13. 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.
  14. 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).
  15. 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.
  16. 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).
  17. 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.
  18. 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).
  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. 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.
  22. 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).
  23. 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.
  24. Moritz Schneider & Rolf Brühl, 2026. "CFO antecedents of accounting wrongdoing: a literature review," Management Review Quarterly, Springer, vol. 76(1), pages 371-419, February.
  25. 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.
  26. 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).
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