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Bridging Accounting and Corporate Governance: New Avenues of Research

Author

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  • 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
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    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. 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).

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