Bridging Accounting and Corporate Governance: New Avenues of Research

Ruth V. Aguilera, Kurt Desender and Mónica López-Puertas Lamy
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Ruth V. Aguilera: International Business and Strategy Department, D’Amore-McKim School of Business, Northeastern University, 360 Huntington Avenue, Boston, MA 02115, USA2ESADE Business School, Ramon Llull University, 08034 Barcelona, Spain
Mónica López-Puertas Lamy: Department of Business Administration, Universidad Carlos III de Madrid, C/Madrid, 126, 28903 Getafe, Madrid, Spain

The International Journal of Accounting (TIJA), 2021, vol. 56, issue 01, 1-21

Abstract: This paper draws on the articles in the Forum on Corporate Governance to discuss how corporate governance and accounting research complement each other well in explaining how companies are governed as well as properly managed from an accounting point of view. We put special attention to the cross-national differences in both corporate governance systems and accounting practice and how that affect multiple organizational outcomes ranging from financial performance to corporate social performance and reporting quality.

Keywords: Comparative corporate governance; accounting; CSR; board of directors; TMT; MNEs (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (3)

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DOI: 10.1142/S1094406021800019

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