Governance issues in accounting

Marion Hutchinson

Accounting Research Journal, 2009, vol. 22, issue 2, 89-92

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.

Keywords: Corporate governance; Accounting; Best practice (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:v:22:y:2009:i:2:p:89-92

DOI: 10.1108/10309610910987466

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