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基本説明
Focusing on those corporate governance mechanisms influencing financial reporting and accountability, with some considerations of governance and accountability in the public sector and with the regulatory aspects of the topic.
Full Description
This major work, compiled by one of the leading academics in Europe in the area of corporate governance, brings together key readings in the field, focusing on those corporate governance mechanisms influencing financial reporting and accountability.Volume One: Overview of Corporate Governance and Theoretical Context: starts with a number of key papers on the theoretical origins of corporate governance, which are followed by a selection of articles surveying corporate governance generally and corporate governance and financial reporting specifically, to give readers a broad understand-ing of the field.Volume Two: Corporate Governance and Financial Reporting: comprises primarily empirical research findings on specific accounting issues, commencing with disclosure and transparency, going on to earnings management and concluding with sundry other financial reporting issues. Volume Three: Mechanisms of Governance Relevant to Financial Reporting: four mechanisms of governance are given particular attention - audit committees, internal audit, risk management and external audit. This is followed by two papers addressing broader issues of corporate governance and accountability.This major work concludes with some considerations of governance and accountability in the public sector and with the regulatory aspects of the topic.
Contents
Volume OneOverview of Corporate Governance and Theoretical ContextPART ONE: CORPORATE GOVERNANCE THEORETICAL ORIGINS AND OVERVIEWTheory of the Firm - Michael C Jensen and William H MecklingManagerial Behaviour, Agency Costs and Ownership StructureSeparation of Ownership and Control - Eugene F Fama and Michael C JensenThe Modern Industrial Evolution Exit and the Failure of Internal Control Systems - Michael C JensenCorporate Governance - Oliver HartSome Theory and ImplicationsA Survey of Corporate Governance - Andrei Schleifer and Robert W VishnyTwenty-Five Years of Corporate Governance Research and Counting - Diane K DenisInternational Corporate Governance - Diane K Denis and John J McConnellBoard of Directors as an Endogenously Determined Institution - Benjamin E Hermalin and Michael S WeisbachA Review of the Economic LiteratureCorporate Governance - Helen Short et alFrom Accountability to EnterpriseCorporate Governance and Accounting Systems - Yvon PesquexA Critical PerspectiveThe Future of Financial Reporting in Europe - Richard C Baker and Philip WallageIts Role in Corporate GovernancePART FOUR: CORPORATE GOVERNANCE AND FINANCIAL REPORTING FAILURESAccounting in Crisis - Niamh BrennanA Story of Auditing, Accounting, Corporate Governance and Market FailuresEthics Failures in Corporate Financial Reporting - George J StaubusHistory Repeats Itself - Oliver MarnetThe Failure of Rational Choice Models in Corporate GoveranceVolume TwoCorporate Governance and Financial ReportingPART FIVE: CORPORATE GOVERNANCE AND FINANCIAL REPORTINGCorporate Governance Mosaic and Financial Reporting - Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M WrightCorporate Governance and Disclosure Quality - John J ForkerThe Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets around the World - Jere R Francis, Inder K Khurana and Raynolde PereiraWhat Determines Corporate Transparency - Robert M Bushman, Joseph D Piotroski and Abbie J SmithFinancial Accounting Information, Organizational Complexity and Corporate Governance Systems - Robert M Bushman et alDo Better-Governed Australian Firms Make More Informative Disclosures? - Wendy Beekes and Philip BrownBoard Composition, Regulatory Regime and Voluntary Disclosure - Eugene C M Cheng and Stephen M CourtenayAudit Committee Board of Director Characteristics and Earnings Management - April KleinEarnings Management and Corporate Governance - Biao Xie, Wallace N Davidson and Peter J DaDaltThe Role of Board and Audit CommitteeOn the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia - Ping-Sheng HohInstitutional Stock Ownership, Accrual Management and Information Environment - Santanu Mitra and William M CreadyAn Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud - Mark S BeasleyCorporate Governance and Accounting Scandals - Anup Agrawal and Sahiba ChadhaBoard Characteristics, Accounting Report Integrity and the Cost of Debt - Ronald C Anderson, Sattar A Mansi and David M ReebVolume ThreeMechanisms of Governance Relevant to Financial ReportingPART SIX: CORPORATE GOVERNANCE AND AUDIT COMMITTEESThe Incentives for Voluntary Audit Committee Formation - Michael E BradburyThe Use of Audit Committees for Monitoring - Krishnagopal Menon and Joanne Deahl WilliamsAudit Committee Activity and Agency Costs - Paul Collier and Alan GregoryAudit Committee Composition and Auditor Reporting - Joseph V Carcello and Terry L NealEffects of Corporate Governance Experience and Financial Reporting and Auditing Knowledge - F Todd DeZoort and Steven E SalterioAssociation between Corporate Boards, Audit Committees and Management Earnings Forecasts - Irene Karamanou and Nikos VafeasOn the Constitution of Audit Committee Effectiveness - Yves Gendron and Jean C B[ac]edardAudit Committee Effectiveness - Stuart Turley and Mahmub ZamanAudit Committee Composition - K Raghunandan, William K Read and Dasaratha V RamaGray Directors and Interaction with Internal AuditingThe Role of the Internal Audit Function in Corporate Governance - Audrey A Gramling et alA Synthesis of the Extant Internal Auditing Literature and Directions for Future ResearchInternal Governance Structures and Earnings Management - Ryan Davidson, Jenny Goodwin-Stewart and Pamela KentPART EIGHT: CORPORATE GOVERNANCE AND RISK MANAGEMENTRisk Management, Internal Control and the Changing Role of Internal Audit - Laura F Spira and Michael PageThe Use of Internal Audit by Australian Companies - Jenny Goodwin-Stewart and Pamela KentAuditors' Consideration of Corporate Governance and Management Control Philosophy in Pre-Planning and Planning Judgments - Jeffrey R Cohen and Dennis M HannoCorporate Governance and the Audit Process - Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M WrightPART TEN: GOVERNANCE AND ACCOUNTABILITYAccountability and Creating Accountability - Morten HuseAccounting and NPM in UK Local Government - Andrew GoddardContributions towards Governance and Accountability
