Green innovation has become an important support to promote the strategic goals of peak carbon dioxide emission and high-quality economic development. This paper systematically examines whether internal control can effectively drive enterprise green achieve “win–win” result development environmental protection. We found that significantly improve level enterprises, which is mainly reflected in ...

This study examines how the gender of CEOs affects internal controls over financial reporting. According to upper echelon theory, managers’ demographics can determine choices strategies. Prior literature documents characteristics relevant controls, such as CEO’s age, entrenchment (Lin, Wang, Chiou, & Huang, 2014), and experience (Oradi, Asiaei, Rezaee, 2020); however, impact on has not been...

The board of directors is the head of the supervisor and controller in the organization's system. Since the emergence of widespread changes in the business environment has led organizations to take advantage of diverse specializations and skills, changing the composition of the board and the diversity of vision and perceptual skills in their composition has doubled.One of the indicators o...