The Corporate Governance Mosaic and Financial Reporting Quality  

Oleh:

Cohen, Jeffrey ; Krishnamoorthy, Ganesh ; Wright, Arnie

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2004 no. 23 (2004), page 087-152.
Topik: Public Sector Accounting; PSA; Corporate Governance Mosaic; Financial Reporting Quality; Audit Committee; Auditor
Fulltext: JAL 04 23 087.pdf (5.21MB)

Isi artikel

The purpose of this paper is to review research on corporate governance and its impact on financial reporting quality. This review will serve three objectives: (1) to suggest a corporate governance "mosaic"(ie., the interactions among the actors and institutions that affect corporate governance) that encompasses a broader view of governance than has been considered in prior accounting research; (2) to provide an overview of the principal findings of prior research; and (3) to identify important gaps in the research that represent promising avenues for future study. Accordingly, the remainder of the paper is divided into the following three sections. The next section provides a general framework for understanding the corporate governance mosaic and its impact on financial reporting quality. This section is followed by a discussion of prior research, dealing respectively with the role of the following actors in the corporate governance mosaic: (1) the board of directors and the audit committee; (2) the external auditor; and (3) the internal auditors. The final section provides a summary of areas for future research.

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