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Board Committees in Corporate Governance: A Cross‐Disciplinary Review and Agenda for the Future

Kalin D. Kolev, David B. Wangrow, Vincent L. Barker and Donald J. Schepker

Journal of Management Studies, 2019, vol. 56, issue 6, 1138-1193

Abstract: The importance of board committees – specialized subgroups that exist to perform many of the board's most critical functions, such as setting executive compensation, identifying potential board members, and overseeing financial reporting – has grown over time due to increased legal requirements and greater complexity of the environment in which firms operate. This has resulted in a large body of work examining board committees across the accounting, finance, and management disciplines. However, this research has developed rather independently within each discipline, preventing scholars and practitioners from developing a comprehensive understanding of board committees. To address this issue, we conduct a comprehensive review of the literature that: 1) summarizes and synthesizes antecedents and outcomes associated with board committees in publicly‐traded firms in English common law countries; and 2) offers a critical analysis of existing research, providing recommendations for advancements and new directions in board committee research.

Date: 2019
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