| 1. |
- Achtenhagen, Leona, 1969-, et al.
(författare)
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More than two decades after the Cadbury Report : How far has Sweden, as role model for corporate-governance practices, come?
- 2018
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Ingår i: International Journal of Disclosure & Governance. - : Springer. - 1741-3591 .- 1746-6539. ; 15:4, s. 235-251
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to follow up on the ‘comply-or-explain’ principle more than two decades after the Cadbury Report was published. We investigate the rate of compliance and quality of explanations provided in case of non-compliance in the context of Sweden. This country has been pointed out as a role model for corporate-governance practices. The empirical study comprises the 241 companies listed on Nasdaq OMX Stockholm in 2014. We analyze the quality of the explanations in the light of the Swedish Corporate Governance Code. Our findings confirm that the comply-or-explain principle in Sweden is effective. Around half of the companies use the possibility to deviate from the Code. A clear majority of the explanations, 71.8%, are informative. This study provides insights for academic scholars and policy-makers alike how the comply-or-explain principle works in a country that is viewed as a role model for how corporate governance should be implemented. In addition, the high-quality explanations provided by listed companies on Nasdaq OMX Stockholm can serve as an inspiration for other listed companies in European countries, thereby outlining a contribution to business practice.
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| 2. |
- Angelakis, Angelos, et al.
(författare)
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Female CEOs : A structured literature review
- 2023
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Ingår i: Presented at the International Symposium in Business (ISBIZ23), Greece, July 24-28, 2023.
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Konferensbidrag (refereegranskat)abstract
- Purpose: "Where Are All the Women CEOs?" (Fuhrmans, 2020) is a corporate question describing the growing sense of gender diversity and women's discrimination in top leadership positions. Nowadays, gender equality is an important topic and plays a strategically important role in corporations. However, women remain underrepresented and are treated differently than men counterparts in top executive positions. Thus, this research aims to provide insights into the major themes and critically reflect on the literature regarding women/female CEOs of the past two decades.Design/methodology/approach: A Structured Literature Review (SLR) was conducted. All included articles stemmed from the ABS or ABDC journal rankings, resulting in 162 relevant articles. The time frame was 2000 through 2020 (20 years). Databases included in this review were: Scopus (Elsevier), ProQuest, Emerald Insight, JSTOR and ABI/Inform. All results were limited to English-only peer-reviewed scientific journal articles.Findings: The analysed literature on women/female CEOs addresses their personal and professional characteristics (outer appearance and leadership style), their appointment and hierarchical advancement, their effect on different business organizational aspects (such as firm performance and governance), the gender pay gap and the glass ceiling/cliff. Furthermore, the findings suggest that women are underrepresented in CEO positions, face various discrimination statuses, and bear with cultural and ethnic barriers to elevating hierarchy.Research limitations/implications: The coding process, in particular, the code grouping, could be influenced by the researchers’ subjectivity. In addition, not all collected data was analysed, as some codes and data were not considered beneficial for this research. Originality/value: To the best of the authors' knowledge, such research regarding female leadership, namely the CEO position, is limited, and no structured literature review within the AJG/ABDC ranking was found during the data collection phase. Hence, such an effort can serve for future research to dive deeper into the topic of female/women CEOs. The method has been described in detail to ensure transparency and researchers’ reproducibility of the results.
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| 3. |
- Angelakis, Angelos, et al.
(författare)
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Gender differences in leaders’ crisis communication : a sentiment-based analysis of German higher education leaderships’ online posts
- 2024
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Ingår i: Studies in Higher Education. - : Taylor & Francis Group. - 0307-5079 .- 1470-174X. ; 49:4, s. 609-622
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Tidskriftsartikel (refereegranskat)abstract
- This study examined the communication styles of rectors and vice-rectors of German public universities during the COVID-19 pandemic to explore the influence of gender on leadership communication. We collected data from social media and university websites; and analysed the language used to identify transformational, transactional, and servant leadership styles. Our results showed that female leaders demonstrated more positive communication than men and a stronger preference for transformational leadership, while male leaders tended to use a transactional style. Additionally, we found that both male and female leaders exhibited a high degree of empathetic concern for their stakeholders, contributing to the overall positive tone of communication. These findings suggest that gender may play a role in how university leaders communicate during times of crisis, highlighting the importance of inclusive and compassionate leadership in higher education.
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| 5. |
- Angelakis, Angelos, et al.
(författare)
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How do University Rectors and Vice-Rectors Communicate in Times of Crises such as the COVID-19 pandemic? A Sentiment-Based Study
- 2022
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Ingår i: Presented at the British Academy of Management - International Symposium in Finance, Kissamos (ISF2022), Crete, Greece, July 29-31, 2022. - Kissamos, Greece.
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Konferensbidrag (refereegranskat)abstract
- Purpose: This paper examines insights into leadership communication at German public universities during the Covid-19 pandemic. It aims to answer the following two research questions: Did the communication of rectors and vice-rectors during the pandemic show signs of transformational, transactional, or servant leadership styles, and were there gender differences? Did the rectors communicate in a positive, neutral, or negative tone, and did this communication differ by gender? Design/methodology/approach: We examine three leadership styles (i.e., transformational, transactional, and servant leadership styles) in a sentiment-based qualitative study of web-based data, such as online texts and verbal statements from publicly available communication channels. The significance of this study is to examine gender differences in text and verbal messages and also to understand how communication and social media reflect on leadership. Findings: The findings support our hypotheses, and confirm gender differences: Women are more likely to have a transformational leadership style than men. Men are often attributed to transactional leadership characteristics. Furthermore, women's communication is more favorable than that of male rectors and vice-rectors at German public universities, whilst communicating messages more positively has the power to encourage and inspire. Research limitations/implications: The manually collected data (for an intense time period for public universities) appears to create the possibility that not all of the individual's online communication statements are captured.Practical Implications: The statements' content appears mainly in German, and the tone and message may appear to be linguistic inconsistencies. All comments are translated into English by an online translator. Originality/value: How women exercise leadership and publicly communicate in a crisis, such as the COVID-19 pandemic, has not yet been researched extensively. Workspace gender equality is an essential aspect of leadership, despite decades of regulation and intended interventions to ideally promote gender-equal representation in leadership positions. The findings positively contribute to the academic literature and encourage greater representation of women in leadership positions, as their potential remains untapped.
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| 6. |
- Inwinkl, Petra
(författare)
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Abschlussprüferaufsicht in Österreich nach der EU-Reform
- 2016
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Ingår i: Die Wirtschaftsprüfung. - : Institut der Wirtschaftspruefer in Deutschland. - 0340-9031. ; :19, s. 1053-1061
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Tidskriftsartikel (refereegranskat)abstract
- Mit der Umsetzung der EU-Abschlussprüferreform 2014 führt das österreichische Abschlussprüfer-Aufsichts- gesetz in der Frage der Aufsicht über Abschlussprüfer und den Voraussetzungen, unter denen diese zur Durch- führung von Abschlussprüfungen berechtigt sind, die Errichtung einer letztverantwortlichen und unab- hängigen Abschlussprüfer-Aufsichtsbehörde ein. Um insgesamt die Prüfungsqualität nachhaltig zu sichern bzw. zu verbessern, gehören zu den Kernaufgaben der berufsstandsunabhängigen Organe und Inspektoren der weisungsfreien Organisationseinheit die Durchführung von Qualitätssicherungsprüfungen, Inspektionen und Untersuchungen, die Verhängung von Sanktionen, die Zustimmung zu Berufsgrundsätzen und Standards für die interne Qualitätssicherung sowie Prüfungsstandards, die Beaufsichtigung der Einhaltung der Fort- bildungsverpflichtung sowie die Registrierung von Abschlussprüfern. Obwohl kritisch diskutiert, wird im Gegensatz zur Neukonzeption des deutschen Aufsichtsrechts das System der Bescheinigungen in Österreich bis auf weiteres fortgeführt.
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