Topic
Corporate governance
About: Corporate governance is a research topic. Over the lifetime, 118591 publications have been published within this topic receiving 2793582 citations.
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TL;DR: In this paper, the authors examined the association between corporate governance and disclosures of material weaknesses in internal control over financial reporting and found that a lower likelihood of disclosing Section 404 MW is associated with relatively more audit committee members having accounting and supervisory experience.
Abstract: This study examines the association between corporate governance and disclosures of material weaknesses (MW) in internal control over financial reporting. We study this association using MW reported under Sarbanes‐Oxley Sections 302 and 404, deriving data on audit committee financial expertise from automated parsing of member qualifications from their biographies. We find that a lower likelihood of disclosing Section 404 MW is associated with relatively more audit committee members having accounting and supervisory experience, as well as board strength. Further, the nature of MW varies with the type of experience. However, these associations are not detectable using Section 302 reports. We also find that MW disclosure is associated with designating a financial expert without accounting experience, or designating multiple financial experts. We conclude that board and audit committee characteristics are associated with internal control quality. However, this association is only observable under th...
403 citations
14 Feb 2008
403 citations
TL;DR: In this article, the authors describe action research aiming to develop a conceptualization of fac-tors inherent in collaborative forms and, hence, about their practicality as governance tools, and conclude that two areas that seriously affect the ability of collaborations to deliver their potential, structural complexity and diversity are reviewed.
Abstract: Partnerships increasingly play a major role in determining and implementing major policy drives in localities. Under-standing how they may provide value is therefore essential to understanding modern governance principles. This article describes action research aiming to develop a conceptualization of fac-tors inherent in collaborative forms and, hence, about their practicality as governance tools. Different interpreta-tions of what collaborative governance is intended to achieve are first reviewed. Two areas that seriously affect the ability of collaborations to deliver their potential, structural complexity and diversity are then reviewed. The article concludes by considering what is needed to make collaborative governance work.
403 citations
TL;DR: In this article, the authors investigate how corporate governance plays a role in long-run tax management and find that incentive compensation provides long-term incentives to improve performance by establishing a link between higher pay-performance sensitivity and lower taxes.
403 citations
TL;DR: The authors examined the relationship between CEO incentives and strong and weak corporate social performance using the KLD database and found that incentives have no significant relationship with strong social performance and that long-term incentives have a positive association with weak social performance.
Abstract: This paper examines the relationship between CEO incentives and strong and weak corporate social performance Using the KLD database we find that incentives have no significant relationship with strong social performance Salary and long-term incentives have a positive association with weak social performance
403 citations