Reporting

News

Firms’ Rationales for CEO Duality: Evidence from a Mandatory Disclosure Regulation

CEO duality – the practice of combining the roles of the CEO and chairman of the board – has been the topic of one of the longest debates in...Read more

Marc Goergen

10 April 2019

Accounting

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

Preamble

Sustainability and Corporate Social Responsibility (CSR) have become important to many corporations and the...Read more

Luzi Hail

Christian Leuz

18 September 2019

Audit

Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform

Auditors play a major role in corporate governance and capital markets by creating trust on public investors and reducing the risk of financial...Read more

Martin Gelter

Aurelio Gurrea-Martinez

27 November 2019

Video

Audit Oversight and Reporting Credibility

This paper examines how audit oversight by a public-sector regulator affects investors’ assessments of reporting credibility.

05 December 2019

Corporate Governance Issues in 2016 - Panel Discussion

05 December 2019

Reporting

News

Firms’ Rationales for CEO Duality: Evidence from a Mandatory Disclosure Regulation

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform

Video

Audit Oversight and Reporting Credibility

Corporate Governance Issues in 2016 - Panel Discussion

Pages

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Reporting

News

Firms’ Rationales for CEO Duality: Evidence from a Mandatory Disclosure Regulation

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

Addressing the Auditor Independence Puzzle: Regulatory Models and Proposal for Reform

Video

Audit Oversight and Reporting Credibility

Corporate Governance Issues in 2016 - Panel Discussion

Pages