Governance issues in accounting

Abstract

Purpose

The purpose of this paper is to identify some key issues for the analysis of corporate governance based on the papers within this special issue including the Guest Editor's perspectives.

Design/methodology/approach

The five papers included in this special issue are summarized and their main contribution to the literature is highlighted.

Findings

The paper collectively deal with the role and impact of corporate boards on the quality of information provided to capital markets.

Practical implications

The theoretical and empirical research included in the special issue advance the understanding of corporate governance which provides impetus for practitioner and policy change.

Originality/value

The normative concepts of best practice need to be validated by empirical testing in the context of firms and their institutional settings. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality.

Citation

Hutchinson, M. (2009), "Governance issues in accounting", Accounting Research Journal, Vol. 22 No. 2, pp. 89-92. https://doi.org/10.1108/10309610910987466