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Governance issues in accounting

Hutchinson, Marion R. (2009) Governance issues in accounting. Accounting Research Journal, 22(2), pp. 89-92.

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Abstract

Purpose – The purpose of this paper is to identify some key issues for the analysis of corporate governance based on the papers within this special issue including the Guest Editor's perspectives.

Design/methodology/approach – The five papers included in this special issue are summarized and their main contribution to the literature is highlighted.

Findings – The paper collectively deal with the role and impact of corporate boards on the quality of information provided to capital markets.

Practical implications – The theoretical and empirical research included in the special issue advance the understanding of corporate governance which provides impetus for practitioner and policy change.

Originality/value – The normative concepts of best practice need to be validated by empirical testing in the context of firms and their institutional settings. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality

Impact and interest:

1 citations in Scopus
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ID Code: 27956
Item Type: Journal Article
Keywords: Best practice, Accounting, Corporate governance
DOI: 10.1108/10309610910987466
ISSN: 1030-9619
Subjects: Australian and New Zealand Standard Research Classification > EDUCATION (130000) > CURRICULUM AND PEDAGOGY (130200) > Curriculum and Pedagogy not elsewhere classified (130299)
Australian and New Zealand Standard Research Classification > EDUCATION (130000) > CURRICULUM AND PEDAGOGY (130200) > Economics Business and Management Curriculum and Pedagogy (130203)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Emerald Group Publishing Ltd
Deposited On: 13 Oct 2009 14:26
Last Modified: 29 Feb 2012 23:56

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