We study the effects of competitive preferences, where Chief Executive Officers (CEOs) compare their wage to the wage of other CEOs within the same industry, and derive utility from being ahead of them. We show that such social concerns work in the direction of CEO wages being positively correlated, in contrast to the Relative Performance Evaluation hypothesis, but consistent with several empir...

Recent research has demonstrated that judgments of Chief Executive Officers' (CEOs') faces predict their firms' financial performance, finding that characteristics associated with higher power (e.g., dominance) predict greater profits. Most of these studies have focused on CEOs of profit-based businesses, where the main criterion for success is financial gain. Here, we examined whether facial a...

One of the most important issues in information technology (IT) and Information Systems (IS) is the quality of information that organizations are using in their daily transactions, decision-making, and development of strategic advantage. Unfortunately, it is an area that has been lightly studied in terms specific to information technology. Our research questions explore information quality and ...

This study determined the moderating effect of corporate attributes and social accounting reporting: role chief executive officers’ educational qualification in Nigeria. adopted ex-post facto research design. Simple random sampling technique to sample listed consumer health companies. Secondary data derived from financial statements healthcare consumer’s firms were reviewed for period 2017-2021...

Purpose Building on the upper echelons theory and sustainability orientation (SO) literature, this paper aims to examine possibility that relationship between chief executive officers’ (CEOs’) SO venture growth might be mediated by levels of corporate social responsibility (CSR) implementation. Design/methodology/approach The authors used data obtained from 211 new ventures operating in Ghana. ...

This study investigates if a gender effect exists on the audit fees associated with presence of women in roles closely related to process. The analysis is based largest European corporations studied between 2016 and 2018. results show that firms female chief financial officers more directors committee pay significantly lower than other firms. However, for remaining variables (audit partner, cha...

To understand better the role of loan officers in the origins of the financial crisis, we study a controlled experiment conducted by a large bank. In the experiment, the incentive structure of a subset of small business loan officers was changed from fixed salary to commission-based compensation. We use a diffin-diff design to show that while the characteristics of loan applications did not cha...

Expectations for transaction monitoring (TM) governance are quickly evolving due to the complexity of detection systems, the demand for additional operational oversight, increased regulatory scrutiny, and the need for an adequate control framework to guarantee proper risk management. As a result, compliance officers/AML officers/money laundering reporting officers (collectively, MLROs), along w...

Abstract More and more companies worldwide are appointing a chief sustainability officer (CSO) to anchor the topic of at top management level. This study examines how CSO on board influences quantity quality reports. While is measured by amount information disclosed (sustainability disclosure), as decision for external assurance report, using Global Reporting Initiative (GRI) guidelines reporti...