Accounting, Auditing & Accountability Journal: Volume 21 Issue 7

Corporate governance, accountability and mechanisms of accountability: an overview

Niamh M. Brennan, Jill Solomon

This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field.

Does superior firm performance lead to higher quality outside directorships?

Aditi Gupta, David Otley, Steven Young

Holding the number of outside directorships constant, this paper aims to test whether executive directors from superior performing firms are subsequently rewarded with better…

Stakeholder accountability: A field study of the implementation of a governance improvement plan

Paul M. Collier

This study aims to focus on the accountability of organizations to multiple stakeholders with differing interests and power, where there is an absence of accountability towards…

Corporate governance: what about the workers?

Prem Sikka

To stimulate debates about the creation of corporate governance mechanisms and processes which would help to secure an equitable distribution of income and wealth for workers.

The individualization of corporate governance: The approved persons' regime for UK financial services firms

Ian P. Dewing, Peter O. Russell

Under the Financial Services and Markets Act 2000, the Financial Services Authority (FSA) is the single regulator of firms in the UK financial services industry. The Act grants…

Beyond the boardroom: governmental perspectives on corporate governance

Mitchell J. Stein

This paper aims to examine corporate governance and consequences of the Sarbanes‐Oxley Act (SOX) in the US from a socio‐political perspective.

Rationality, traditionalism and the state of corporate governance mechanisms: Illustrations from a less‐developed country

Shahzad Uddin, Jamal Choudhury

The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the…

Internal control, accountability and corporate governance: Medieval and modern Britain compared

Michael John Jones

The aim of this paper is to compare modern internal control systems with those in medieval England.

Special issue on climate change, greenhouse gas accounting, auditing and accountability

A tribute to Jill McKinnon