This research highlights corporate scandals and their connection with corporate governance. Bibliometric and scientometric analyses provide insights into the trends and patterns in the literature on the subject, which was previously lacking in focus and investigation. The article emphasizes an exhaustive review of the literature on the corporate scandal phenomenon through the approach used, contributing to the ...
This review sheds light on corporate scandals in State-Owned Enterprises (SOEs) from 2000 to 2022. Our objectives include highlighting the importance of studying SOE scandals, examining their relationship with SOEs, identifying the unique characteristics of SOEs compared to non-SOE publicly traded companies, summarizing existing literature, and identifying areas for future research. Theoretical exploration of S...
This review studies corporate scandals in State-Owned Enterprises (SOEs) from 1900 to 2022, highlighting their importance and examining their relationship. The study identifies the unique characteristics of SOEs, summarizes existing literature embroiled in scandals, and identifies areas for future research. The study synthesizes and evaluates relevant studies on SOEs, financing, cash flow manipulation, politica...
Estudos indicam que países mais desenvolvidos possuem um número maior de escândalos corporativos, o que parece um contrassenso. No mais, identificamos um gap na aplicação metodológica da recolha de dados. Com o objetivo de analisar os casos de escândalos corporativos de alta visibilidade através do comparativo entre países desenvolvidos e emergentes, propomos um método de recolha de casos baseado na Teoria do A...
This chapter presents a conceptual model for identifying and understanding corporate scandals from a governance perspective. A mixed-method literature review was conducted to gather necessary constructs and concepts. More than 1,141 relevant documents were researched in Scopus. The conceptual model distinguishes between transgressions and scandals, emphasizing the importance of intentionality, attributes, after...
This study explores the relationship between corporate scandals and a set of global indices to understand whether governance institutions and structures, levels of economic, social, and democratic development, and freedom of the press influence the number of scandals. The study uses the Human Development Index, Corruption Perceptions Index, Sustainable Development Goals Index, World Press Freedom Index, and Dem...
Despite the evolution of corporate governance in the last 30 years, corporate scandals have not stopped appearing in the media and academic documents. Therefore, this book presents a multidisciplinary study of corporate governance, as its mechanisms to reduce conflicts of interest and risk management must act as preventers of ethical and financial problems. The number of corporate scandals began to grow in the ...
Objetivo: Através do levantamento de documentos científicos na base Scopus, nosso objetivo é comprovar uma ligação entre o comitê de auditoria e a auditoria externa na governança corporativa e conseguintemente oferecer uma visão holística e avaliar tendências, tópicos de estudo e relacionamentos que haverá nessa bibliografia, bem como descobrir novas áreas interrelacionadas. Fundamento: O estudo tem como alicer...