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The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange
16 references·16 citing·43 second hopsampled
The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange (2020)The impact of board and audit committee c…Corporate social responsibility and stock price crash risk (2014)Corporate social responsibili…Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Corporate Governance and Corp…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Corp…Environmental Performance and Executive Compensation: An Integrated Agency-Institutional Perspective (2009)Environmental Performance and…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Managers' Personal Values as Drivers of Corporate Social Responsibility (2004)Managers' Personal Values as …Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social Responsibili…The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)The public disclosure of envi…INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)INSTRUMENTAL STAKEHOLDER THEO…STAKEHOLDER‐AGENCY THEORY (1992)STAKEHOLDER‐AGENCY THEORYThe role of majority shareholders in publicly held corporations (1988)The role of majority sharehol…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt (2024)The moderating role of board …Can Corporate Governance and Sustainability Policies Drive CSR Performance? An Empirical Study (2024)Can Corporate Governance and …Board governance and ESG performance in Tokyo stock exchange-listed automobile companies: An empirical analysis (2024)Board governance and ESG perf…Board gender equality and ESG performance. Evidence from European banking sector (2024)Board gender equality and ESG…Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia (2023)Revisiting the relationship b…Investigating how board gender diversity affects environmental, social and governance performance: Evidence from the utilities sector (2023)Investigating how board gende…Experts on boards audit committee and sustainability performance: The role of gender (2023)Experts on boards audit commi…Board diversity on firm performance from resource-based view perspective: new evidence from Pakistan (2023)Board diversity on firm perfo…The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members (2022)The role of the audit committ…The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK (2022)The effect of corporate gover…Environmental, Social and Governance (ESG) Disclosure and the Small and Medium Enterprises (SMEs) Sustainability Performance (2022)Environmental, Social and Gov…Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market (2022)Corporate Governance Mechanis…Corporate governance and sustainability disclosure: evidence from Jordan (2022)Corporate governance and sust…Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption? (2022)Audit and CSR committees: are…Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality (2021)Corporate Governance and Corp…Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK (2021)Attributes of corporate board…The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Contemporary Strategy Analysis (1998)The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective (2005)Corporate Social Responsibility: Strategic Implications* (2006)Strategic management a stakeholder approach (2010)An Evolutionary Theory of Economic Change. (1983)Separation of Ownership and Control (1983)Moving Beyond Dyadic Ties: A Network Theory of Stakeholder Influences (1997)Stakeholder Theory: The State of the Art (2010)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)A Theory of Cognitive Dissonance (1957)Culture's Consequences: International Differences in Work-Related Values. (1983)Burnout: 35 years of research and practice (2009)Political Ideologies of CEOs (2013)A Theory of Cognitive Dissonance (2017)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Social Responsibilities of the Businessman (2013)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Management ownership and market valuation (1988)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Performance matched discretionary accrual measures (2005)Corporate Sustainability: First Evidence on Materiality (2016)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Responsible Investing: The ESG-Efficient Frontier (2019)Country-level institutions, firm value, and the role of corporate social responsibility initiatives (2016)Do ESG Controversies Matter for Firm Value? Evidence from International Data (2016)Does Corporate Social Responsibility Affect Information Asymmetry? (2016)
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References

  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2001Corporate Social Responsibility: A Theory of the Firm Perspective7,563 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1995INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS3,104 cited
  • 1992STAKEHOLDER‐AGENCY THEORY2,530 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2004Managers' Personal Values as Drivers of Corporate Social Responsibility1,492 cited
  • 2014Corporate social responsibility and stock price crash risk1,466 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2012Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy1,336 cited
  • 2009Environmental Performance and Executive Compensation: An Integrated Agency-Institutional Perspective1,243 cited
  • 1998The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory

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1,219 cited
  • 1988The role of majority shareholders in publicly held corporations1,198 cited
  • 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector1,083 cited
  • Cited by

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    • 2022The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members91 cited
    • 2021Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK72 cited
    • 2023Board diversity on firm performance from resource-based view perspective: new evidence from Pakistan59 cited
    • 2023Investigating how board gender diversity affects environmental, social and governance performance: Evidence from the utilities sector58 cited
    • 2022The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK57 cited
    • 2022Corporate governance and sustainability disclosure: evidence from Jordan52 cited
    • 2022Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?49 cited
    • 2023Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia45 cited
    • 2021Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality45 cited
    • 2024Board governance and ESG performance in Tokyo stock exchange-listed automobile companies: An empirical analysis40 cited
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    • 2024Board gender equality and ESG performance. Evidence from European banking sector35 cited
    • 2024The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt34 cited
    • 2024Can Corporate Governance and Sustainability Policies Drive CSR Performance? An Empirical Study34 cited