This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European ...

As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ...

Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order ...

On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ...

After the approval of a code of ethics, the creation of a permanent board-level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's ...

eduAbstractBuilding on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leader-ship. ...

We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ...

This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint ...

Building on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated ...