Corporate Governance and Financial Reporting, Volumes 1-3
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.
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abnormal accruals accounting and auditing Accounting and Economics Accounting Research Accounting Review accrual management analysis associated audit committee independence audit committee members average blockholders board and audit board composition board independence board of director board structure coefficient companies Compustat control variables corporate governance correlated cost of debt Dechow disclosure quality dummy variable earnings management earnings timeliness effect equity estimate examine expertise external auditors f-statistic Financial Economics financial expert financial statement fraud firm performance firm's forecast fraud firms higher quality incentives independent directors indicate industry information asymmetry inside directors institutional investors institutional ownership investor protection Journal of Accounting Journal of Financial managerial measure median monitoring NASDAQ no-fraud firms NYSE options p-value predicted proxy regression restatement role sample firms sample period Sarbanes-Oxley Act share share option shareholders significant significantly statistically stock returns Table tests total assets voluntary disclosure yield spreads