The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Che Haat, Mohd Hassan; Ismail, Shahnaz; Almaqtari, Faozi A.

doi:10.1080/23311975.2023.2284803

Cogent Business & Management

2024

DOI: 10.1080/23311975.2023.2284803

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The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Ahmed Elmashtawy,

Mohd Hassan Che Haat,

Shahnaz Ismail

et al.

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2024

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Cited by 2 publications

References 93 publications

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The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus

Almaqtari,

Elmashtawy,

Farhan

et al. 2024

Discov Sustain

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The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus

Almaqtari,

Elmashtawy,

Farhan

et al. 2024

Discov Sustain

View full text Add to dashboard Cite

Corporate reputation in Brazil: do board characteristics matter?

Pinheiro,

do Prado,

Moraes

et al. 2024

RAUSP

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Purpose This paper aims to analyse the influence of board characteristics on corporate reputation. Design/methodology/approach In total, 128 Brazilian publicly traded companies from Refinitiv Eikon were analysed between 2016 and 2020. The dependent variable was corporate reputation, whereas the independent variables were board size, gender diversity, board independence and audit committee presence. Multivariate analysis was used. Findings The results presented empirical evidence that board members can impact corporate reputation. Findings showed that board size, gender diversity and independence positively influence Brazilian companies’ corporate reputation. Conversely, an audit committee had no significant impact on corporate reputation. Research limitations/implications The paper presents a contribution to the significance of board members in shaping a company's corporate reputation, using the signalling theory and the resource-based view (RBV) theory. Practical implications Regarding practical implications, this work provides subsidies for managers to value board characteristics because they directly reflect on corporate reputation and competitive advantage, leading to more sustainable performance. Social implications The research findings highlight that a diverse board encourages the organisation to improve its workforce, human rights, relations with the community and responsibility for manufactured products. Originality/value The relationship between board characteristics and corporate cooperation is poorly established in the literature. Furthermore, the results prove the RBV theory in an emerging context. Similarly, the signalling theory proved helpful in improving Brazilian firms’ corporate reputation.

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The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Cited by 2 publications

References 93 publications

The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus

The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus

Corporate reputation in Brazil: do board characteristics matter?

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