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Bridging accounting and corporate governance: new avenues of research

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URI: https://hdl.handle.net/10016/35449
ISSN: 1094-4060
DOI: https://doi.org/10.1142/S1094406021800019
UXXI: AR/0000026860
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briding_TIJA_2021_ps.pdf (596.01 KB)
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2021-03-01
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World Scientific Publishing
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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.
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Comparative corporate governance, Accounting, CSR, Board of directors, TMT, MNEs
Bibliographic citation
Aguilera, R. V., Desender, K., & López-Puertas Lamy, M. (2021). Bridging Accounting and Corporate Governance: New Avenues of Research. The International Journal of Accounting, 56 (1), p. 2180001.
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