2019, Dobija, Dorota, Górska, Anna Maria, Grossi, Giuseppe, Strzelczyk, Wojciech

2018, Dobija, Dorota, Puławska, Karolina, Schipper, Katherine, Gray, Sidney

We test whether diversity on corporate boards helps to increase the quality of financial reporting. In particular, we focus on members with foreign experience (EFE) sitting on boards and audit committees (ACs), and study how their presence as directors or members of AC enhances the timeliness of financial reporting. The results show that EFEs can effectively improve board's efficiency and result in increased timeliness of reporting. Our findings, therefore, support the theoretical assumptions of selective adaptation theory by showing that companies translate an alien concept to local conditions and welcome the benefit of having an EFE on board. This study makes its core contribution by empirically showing that an EFE on boards and AC have implications for financial reporting quality. The results may be potentially helpful for supervisory bodies as well as regulators as they provide an insight on how the presence of EFEs influences financial reporting timeliness.

2019, Dobija, Dorota, Górska, Anna Maria, Pikos, Anna

Purpose: The purpose of this paper is to extend the understanding of how internal organisational processes change in response to external demands, by investigating the changes undertaken by two Polish business schools (b-schools) in anticipation of and in response to the demands of accreditation agencies (AAs) and other powerful stakeholders. Specifically, it examines the internal research-related performance measurement (PM) system and changes in the use of performance information (PI). Design/methodology/approach: The case study method is adopted, using data from publicly available documents and interviews with the faculty and management at the two schools. The data are interpreted and analysed using the neo-institutional theory. Findings: Powerful stakeholders are the primary reason for changes in PM systems and the manner in which PI is used. Specifically, AAs reflect an additional layer in the PM system, allowing for a downward cascading PI effect. This also leads to a wider use of PI across different organisational levels. Research limitations/implications: This study focusses on two case studies in a region still undergoing transition. Thus, this analysis could be reinforced through additional cases, different data collection methods and cross-country and between-country comparative analyses. Originality/value: The changes in PM systems and particularly the use of PI are discussed in the context of Polish higher education (HE) and, more broadly, the entire Central and Eastern Europe (CEE) region. Moreover, the consideration of two b-school cases facilitates a comparative analysis of the differences in PM systems and the use of PI in the context of stakeholders’ PI needs.

2018, Dobija, Dorota

Purpose - The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC). Design/methodology/approach - Using Sunder’s contract theory of a firm as an interpretive framework, this paper introduces to the debate material documenting the evolution of the auditing practice during a period of 40 years using the single case of the EIC. Findings - Auditing in the EIC evolved from a simple adjudication on allowable expenditures to Originality/value - This paper contributes to the research on the early modern period at a time of the formation and rapid development of the first joint-stock organization. It offers a dynamic picture of the evolution of control and auditing as a response to the growth of business, organizations, and the attendant challenges of governance.

2018, Dobija, Dorota, Górska, Anna, Hałas-Dej, Sylwia, Purg, Danica, Braček Lalić, Alenka, Popie, Jennifer A.