The study analyses whether the implementation of mandatory audit firm rotation positively contributes to the level of audit quality. Erosion in auditors’ independence as a result of a long audit firm-client relationship ...

The European Union introduced legislation outlining mandatory audit rotation to improve auditor independence and by extent improve the quality of financial oversight. Opponents of this legislation claim that the benefits ...

This study investigates the relationship between social ties and quality of financial oversight. Social ties between CEO’s, CFO’s and the audit committees in Germany were gathered and used in a quantitative analysis. ...

This thesis examines the relationship between gender and bid premiums, with CEO network as a moderator. It fills a literature gap, as the joint effect of gender and networks and bid premiums has not been studied yet. Network ...

Despite a surge in the number of M&A deal announcements in the last decades, a high percentage of these deals fail before they are completed resulting in financial losses for corporations. The reasons behind this failure ...

Audit committee independence is necessary to ensure a higher quality in the audit process, and current legislation ensures independence to a certain degree. However, independent audit committee members can still be connected ...

While cross-border mergers and acquisitions (CBM&As) deals involving Chinese companies have been increasing in recent years, a high percentage of these deals fail before completion. This failure rate is much higher compared ...

This study aimed to give an understanding of the link between gender, CEO compensation and firm performance. Since prior literature has focused on an American sample or one European country and only on the link between ...

This paper has been initiated with the purpose of investigating the interaction effect of leverage and CSR performance on the cost of equity. Traditionally, leverage has been explained in relation to the pecking order or ...