You are here

Corporate Governance and Financial Reporting
Share

Corporate Governance and Financial Reporting

Three Volume Set
Edited by:


February 2008 | 1 248 pages | SAGE Publications Ltd
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.

 
Volume One
Overview of Corporate Governance and Theoretical Context

 
 
PART ONE: CORPORATE GOVERNANCE THEORETICAL ORIGINS AND OVERVIEW
Michael C Jensen and William H Meckling
Theory of the Firm
Managerial Behaviour, Agency Costs and Ownership Structure

 
Eugene F Fama and Michael C Jensen
Separation of Ownership and Control
Michael C Jensen
The Modern Industrial Evolution Exit and the Failure of Internal Control Systems
Oliver Hart
Corporate Governance
Some Theory and Implications

 
 
PART TWO: OVERVIEW OF CORPORATE GOVERNANCE
Andrei Schleifer and Robert W Vishny
A Survey of Corporate Governance
Diane K Denis
Twenty-Five Years of Corporate Governance Research and Counting
Diane K Denis and John J McConnell
International Corporate Governance
Benjamin E Hermalin and Michael S Weisbach
Board of Directors as an Endogenously Determined Institution
A Review of the Economic Literature

 
 
PART THREE: OVERVIEW OF CORPORATE GOVERNANCE AND ACCOUNTING
Helen Short et al
Corporate Governance
From Accountability to Enterprise

 
Yvon Pesquex
Corporate Governance and Accounting Systems
A Critical Perspective

 
Richard C Baker and Philip Wallage
The Future of Financial Reporting in Europe
Its Role in Corporate Governance

 
 
PART FOUR: CORPORATE GOVERNANCE AND FINANCIAL REPORTING FAILURES
Niamh Brennan
Accounting in Crisis
A Story of Auditing, Accounting, Corporate Governance and Market Failures

 
George J Staubus
Ethics Failures in Corporate Financial Reporting
Oliver Marnet
History Repeats Itself
The Failure of Rational Choice Models in Corporate Goverance

 
 
Volume Two
Corporate Governance and Financial Reporting

 
 
PART FIVE: CORPORATE GOVERNANCE AND FINANCIAL REPORTING
Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M Wright
Corporate Governance Mosaic and Financial Reporting
John J Forker
Corporate Governance and Disclosure Quality
Jere R Francis, Inder K Khurana and Raynolde Pereira
The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets around the World
Robert M Bushman, Joseph D Piotroski and Abbie J Smith
What Determines Corporate Transparency
Robert M Bushman et al
Financial Accounting Information, Organizational Complexity and Corporate Governance Systems
Wendy Beekes and Philip Brown
Do Better-Governed Australian Firms Make More Informative Disclosures?
Eugene C M Cheng and Stephen M Courtenay
Board Composition, Regulatory Regime and Voluntary Disclosure
April Klein
Audit Committee Board of Director Characteristics and Earnings Management
Biao Xie, Wallace N Davidson and Peter J DaDalt
Earnings Management and Corporate Governance
The Role of Board and Audit Committee

 
Ping-Sheng Hoh
On the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia
Santanu Mitra and William M Cready
Institutional Stock Ownership, Accrual Management and Information Environment
Mark S Beasley
An Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud
Anup Agrawal and Sahiba Chadha
Corporate Governance and Accounting Scandals
Ronald C Anderson, Sattar A Mansi and David M Reeb
Board Characteristics, Accounting Report Integrity and the Cost of Debt
 
Volume Three
Mechanisms of Governance Relevant to Financial Reporting

 
 
PART SIX: CORPORATE GOVERNANCE AND AUDIT COMMITTEES
Michael E Bradbury
The Incentives for Voluntary Audit Committee Formation
Krishnagopal Menon and Joanne Deahl Williams
The Use of Audit Committees for Monitoring
Paul Collier and Alan Gregory
Audit Committee Activity and Agency Costs
Joseph V Carcello and Terry L Neal
Audit Committee Composition and Auditor Reporting
F Todd DeZoort and Steven E Salterio
Effects of Corporate Governance Experience and Financial Reporting and Auditing Knowledge
Irene Karamanou and Nikos Vafeas
Association between Corporate Boards, Audit Committees and Management Earnings Forecasts
Yves Gendron and Jean C B[ac]edard
On the Constitution of Audit Committee Effectiveness
Stuart Turley and Mahmub Zaman
Audit Committee Effectiveness
 
PART SEVEN: CORPORATE GOVERNANCE AND ROLE OF INTERNAL AUDITING
K Raghunandan, William K Read and Dasaratha V Rama
Audit Committee Composition
Gray Directors and Interaction with Internal Auditing

 
Audrey A Gramling et al
The Role of the Internal Audit Function in Corporate Governance
A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research

 
Ryan Davidson, Jenny Goodwin-Stewart and Pamela Kent
Internal Governance Structures and Earnings Management
 
PART EIGHT: CORPORATE GOVERNANCE AND RISK MANAGEMENT
Laura F Spira and Michael Page
Risk Management, Internal Control and the Changing Role of Internal Audit
Jenny Goodwin-Stewart and Pamela Kent
The Use of Internal Audit by Australian Companies
 
PART NINE: CORPORATE GOVERNANCE AND THE ROLE OF EXTERNAL AUDITING
Jeffrey R Cohen and Dennis M Hanno
Auditors' Consideration of Corporate Governance and Management Control Philosophy in Pre-Planning and Planning Judgments
Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M Wright
Corporate Governance and the Audit Process
 
PART TEN: GOVERNANCE AND ACCOUNTABILITY
Morten Huse
Accountability and Creating Accountability
Andrew Goddard
Accounting and NPM in UK Local Government
Contributions towards Governance and Accountability

 

Preview this book

For instructors

This book is not available as an inspection copy. For more information contact your local sales representative.

Select a Purchasing Option

ISBN: 9781847870025
£580.00