IDEAS home Printed from https://ideas.repec.org/a/wsi/tijaxx/v56y2021i01ns1094406021800019.html
   My bibliography  Save this article

Bridging Accounting and Corporate Governance: New Avenues of Research

Author

Listed:
  • Ruth V. Aguilera

    (International Business and Strategy Department, D’Amore-McKim School of Business, Northeastern University, 360 Huntington Avenue, Boston, MA 02115, USA2ESADE Business School, Ramon Llull University, 08034 Barcelona, Spain)

  • Kurt Desender

    (Department of Business Administration, Universidad Carlos III de Madrid, C/Madrid, 126, 28903 Getafe, Madrid, Spain)

  • Mónica López-Puertas Lamy

    (Department of Business Administration, Universidad Carlos III de Madrid, C/Madrid, 126, 28903 Getafe, Madrid, Spain)

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.

Suggested Citation

  • Ruth V. Aguilera & Kurt Desender & Mónica López-Puertas Lamy, 2021. "Bridging Accounting and Corporate Governance: New Avenues of Research," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 56(01), pages 1-21, March.
    • Handle: RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021800019
    DOI: 10.1142/S1094406021800019
    as

    Download full text from publisher

    File URL: http://www.worldscientific.com/doi/abs/10.1142/S1094406021800019
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1142/S1094406021800019?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
    2. Guanwei Liu, 2024. "Accounting Conservatism and Corporate Governance: An Examination of the Influence on Financial Reporting Quality and Stakeholder Trust," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(3), pages 2158-2175, March.
    3. Marashdeh, Hazem & Dhiaf, Mohamed M. & Atayah, Osama F. & Nasrallah, Nohade & Frederico, Guilherme F. & Najaf, Khakan, 2023. "Sensitivity of market performance to social risk index: Evidence from global listed companies in logistics and transportation industry," Socio-Economic Planning Sciences, Elsevier, vol. 87(PA).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:tijaxx:v:56:y:2021:i:01:n:s1094406021800019. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: https://www.worldscientific.com/worldscinet/tija .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.