Corporate governance and financial reporting 1 Theoretical context and overview of corporate governance
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| Format: | Buch |
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| Sprache: | English |
| Veröffentlicht: |
Los Angeles [u.a.]
Sage Publ.
2008
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| Ausgabe: | 1. publ. |
| Schriftenreihe: | Sage library in accounting and finance
Sage library in accounting and finance |
| Online-Zugang: | Inhaltsverzeichnis |
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| 245 | 1 | 0 | |a Corporate governance and financial reporting |n 1 |p Theoretical context and overview of corporate governance |c ed. by Niamh M. Brennan |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Los Angeles [u.a.] |b Sage Publ. |c 2008 | |
| 300 | |a XLIV, 354 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Sage library in accounting and finance | |
| 490 | 0 | |a Sage library in accounting and finance | |
| 700 | 1 | |a Brennan, Niamh M. |e Sonstige |4 oth | |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-016391875 | |
Datensatz im Suchindex
| DE-BY-UBR_call_number | 40/QP 341 B838 |
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| DE-BY-UBR_location | 40 |
| DE-BY-UBR_media_number | 069035673085 |
| _version_ | 1822725893257166848 |
| adam_text |
Contents
Appendix
of Sources
ix
Editor's Introduction
Importance of Corporate Governance for Quality Reports
Niamh M. Brennan
xv
VOLUME I
Theoretical Context and Overview of
Corporate Governance
Section I: Corporate Governance
Theoretical Origins and Overview
1.
Theory of the Firm: Managerial Behavior, Agency Costs and
Ownership Structure Michael C. Jensen and William H. Meckling
3
2.
Separation of Ownership and Control Eugene
F
Fama
and
Michael
С
Jensen
58
3.
Corporate Governance: Some Theory and Implications
Oliver Hart
80
Section II: Overview of
Corporate Governance
4.
A Survey of Corporate Governance Andrei Shkifer and
Robert W. Vishny
95
5.
Twenty-Five Years of Corporate Governance Research
.
and
Counting Diane
К
Denis
142
6.
International Corporate Governance Diane K. Denis and
John
J
.
McConnell
165
7.
Boards of Directors as an Endogenously Determined Institution:
A Survey of the Economic Literature Benjamin E.
Hermalin
and
Michaels. Weisbach 204
Section III: Overview of
Corporate Governance and Accounting
8.
Corporate Governance: From Accountability to Enterprise
Helen Short, Kevin Keasey, Mike Wright and Alison Hull
231
vi
Contents
9.
Corporate
Governance and Accounting Systems:
A Critical Perspective Yvon Pesqueux
257
10.
The Future of Financial Reporting in Europe: Its Role in
Corporate Governance C. Richard Baker and Philip
Wallage
287
Section IV: Corporate Governance
and Financial Reporting Failures
11.
Accounting in Crisis: A Story of Auditing, Accounting, Corporate
Governance and Market Failures Niamh Brennan
305
12.
Ethics Failures in Corporate Financial Reporting
George J.
Staubus 318
13.
History Repeats Itself: The Failure of Rational Choice
Models in Corporate Governance Oliver Marnet
333
VOLUME II
Corporate Governance and Financial Reporting
Section I: Corporate Governance
and Financial Reporting
14.
The Corporate Governance Mosaic and Financial
Reporting Quality Jeffrey Cohen, Ganesh Krishnamoorthy and
Arnie
Wright
3
15.
Corporate Governance and Disclosure Quality JohnJ.Forker
75
16.
The 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
Pereira
97
17.
Financial Accounting Information, Organizational Complexity and
Corporate Governance Systems Robert Bushman, Qi Chen,
Ellen
Engel
and Abbie Smith
135
18.
Do Better-Governed Australian Firms Make More
Informative Disclosures? Wendy Beekes and Philip Brown
173
19.
Board Composition, Regulatory Regime and Voluntary
Disclosure Eugene CM. Cheng and Stephen M. Courtenay
204
20.
Audit Committee, Board of Director Characteristics,
and Earnings Management April Klein
236
21.
Earnings Management and Corporate Governance:
The Role of the Board and the Audit Committee Biao Xie,
Wallace
N.
Davidson III and Peter J. DaDalt
265
Contents
vii
22.
On the Association between Institutional Ownership and
Aggressive Corporate Earnings Management in Australia
Ping-Sheng
Kob
289
23.
Institutional Stock Ownership, Accrual Management, and
Information Environment
Santanu Mitra
and
William
M
.
Cready
314
24.
An Empirical Analysis of the Relation between the Board of
Director Composition and Financial Statement Fraud
Mark S. Beasley
346
25.
Corporate Governance and Accounting Scandals
Anup Agrawal and
Sahiba Chadha
3 72
26.
Board Characteristics, Accounting Report Integrity, and
the Cost of Debt Ronald C. Anderson,
Saltar
A. Mansi and
David M.
Reeb
408
VOLUME III
Mechanisms of Governance Relevant to
Financial Reporting
Section I: Corporate Governance
and Audit Committees
27.
The Incentives for Voluntary Audit Committee Formation
Michael E. Bradbury
3
28.
The Use of Audit Committees for Monitoring
Krishnagopal Menon and Joanne Deahl Williams
20
29.
Audit Committee Activity and Agency Costs Paul Collier and
Alan Gregory
37
30.
Audit Committee Composition and Auditor Reporting
Joseph V. Carcello and Teny L. Neal
59
31.
The Effects of Corporate Governance Experience and
Financial-Reporting and Audit Knowledge on Audit
Committee Members' Judgments
F. Todd
DeZoort and
Steven
E. Salterio
76
32.
Audit Committee Characteristics and Auditor Dismissals
Following "New" Going-Concern Reports Joseph V. Carcello and
Teny L. Neal
96
33.
On the Constitution of Audit Committee Effectiveness
Yves Gendron and
Jean Bédard
121
34.
Audit Committee Effectiveness: Informal Processes and
Behavioural Effects Stuart Turley and Mahbub Zaman
161
viii Contents
Section II:
Corporate Governance and
Role of Internal Auditing
35.
Audit Committee Composition, "Gray Directors," and
Interaction with Internal Auditing K. Raghunandan,
William
J
.
Read and Dasaratha V.Rama
189
36.
The Role of the Internal Audit Function in Corporate
Governance: A Synthesis of the Extant Internal Auditing
Literature and Directions for Future Research
Audrey A.
Gramling,
Mario
J.
Maletta, Arnold Schneider and
Bryan K. Church
204
37.
Internal Governance Structures and Earnings Management
Ryan Davidson, Jenny Goodwin-Stewart and Pamela Kent
259
Section III: Corporate Governance
and Risk Management
38.
Risk Management: The Reinvention of Internal Control
and the Changing Role of Internal Audit
Laura
E Spira
and Michael Page
289
39.
The Use of Internal Audit by Australian Companies
Jenny Goodwin-Stewart and Pamela Kent
311
Section IV: Corporate Governance
and Role of External Auditing
40.
Auditors' Consideration of Corporate Governance and
Management Control Philosophy in Preplanning and Planning
Judgments Jeffrey R. Cohen and Dennis M.
Hanno
335
41.
Corporate Governance and the Audit Process Jeffrey Cohen,
Ganesh Krishnamoorthy and Arnold M. Wright
352
Section V: Governance and Accountability
42.
Accountability and Creating Accountability: A Framework for
Exploring Behavioural Perspectives of Corporate Governance
Morten
Huse
373 |
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| id | DE-604.BV023205718 |
| illustrated | Illustrated |
| indexdate | 2025-01-02T17:23:59Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016391875 |
| oclc_num | 635074093 |
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| owner_facet | DE-355 DE-BY-UBR DE-703 DE-898 DE-BY-UBR |
| physical | XLIV, 354 S. graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Sage Publ. |
| record_format | marc |
| series2 | Sage library in accounting and finance |
| spellingShingle | Corporate governance and financial reporting |
| title | Corporate governance and financial reporting |
| title_auth | Corporate governance and financial reporting |
| title_exact_search | Corporate governance and financial reporting |
| title_full | Corporate governance and financial reporting 1 Theoretical context and overview of corporate governance ed. by Niamh M. Brennan |
| title_fullStr | Corporate governance and financial reporting 1 Theoretical context and overview of corporate governance ed. by Niamh M. Brennan |
| title_full_unstemmed | Corporate governance and financial reporting 1 Theoretical context and overview of corporate governance ed. by Niamh M. Brennan |
| title_short | Corporate governance and financial reporting |
| title_sort | corporate governance and financial reporting theoretical context and overview of corporate governance |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016391875&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV023183799 |
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