IDEAS home Printed from https://ideas.repec.org/a/bla/corgov/v9y2001i1p2-24.html
   My bibliography  Save this article

A Framework for Determining the Influence of the Corporate Board of Directors in Accounting Studies

Author

Listed:
  • Karen Cravens
  • Wanda Wallace

Abstract

Accounting, auditing, and tax professionals constantly evaluate the integrity, competence, and financial performance of clients as factors in practice that influence both client acceptance decisions and the manner in which professional services are rendered. Yet, from an accounting perspective, previous research investigating the corporate board of directors as a governance mechanism has focused only on the representational role of board members. Moreover, many of these studies resulted in conflicting findings according to these attributes. Other disciplines address the particular influence of the board with respect to overall corporate performance, but arrive at little agreement on either the effect of or the most critical of board attributes. This literature review synthesizes the existing research to provide a framework in which to evaluate the effect of the board of directors in accounting settings and, in particular, when conducting future research that employs elements of corporate governance as dependent or independent variables in accounting studies.

Suggested Citation

  • Karen Cravens & Wanda Wallace, 2001. "A Framework for Determining the Influence of the Corporate Board of Directors in Accounting Studies," Corporate Governance: An International Review, Wiley Blackwell, vol. 9(1), pages 2-24, January.
  • Handle: RePEc:bla:corgov:v:9:y:2001:i:1:p:2-24
    DOI: 10.1111/1467-8683.00222
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1467-8683.00222
    Download Restriction: no

    File URL: https://libkey.io/10.1111/1467-8683.00222?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
    ---><---

    Citations

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


    Cited by:

    1. Rateb Mohammad Alqatamin, 2018. "Audit Committee Effectiveness and Company Performance: Evidence from Jordan," Accounting and Finance Research, Sciedu Press, vol. 7(2), pages 1-48, May.
    2. Niamh Brennan, 2006. "Boards of Directors and Firm Performance: is there an expectations gap?," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(6), pages 577-593, November.
    3. Bader Alharbi & Abdullah Alharbi, 2023. "Corporate Governance Development and Practices in an Emerging Economy: A Review of Empirical Findings and Literature in Saudi Arabia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(3), pages 1-11, April.
    4. Melinda Timea Fülöp, 2013. "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 139-148.
    5. repec:mth:ijafr8:v:8:y:2018:i:4:p:352-369 is not listed on IDEAS
    6. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios, 2010. "The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece," Research in International Business and Finance, Elsevier, vol. 24(2), pages 190-205, June.
    7. Bona-Sánchez, Carolina & García-Meca, Emma & Pérez-Alemán, Jerónimo, 2018. "Earnings informativeness and institutional investors on boards," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 73-81.
    8. Jamel Chouaibi & Moez Harres & Najet Ben Brahim, 2018. "The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(3), pages 999-1013, September.
    9. Fulop Melinda Timea, 2014. "Correlation Analysis Of The Audit Committee And Structural Indicators," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 289-293, February.

    More about this item

    Statistics

    Access and download statistics

    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:bla:corgov:v:9:y:2001:i:1:p:2-24. 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: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0964-8410&site=1 .

    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.