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1.
Alnoor Bhimani 《Journal of Management and Governance》2008,12(2):135-147
Corporate governance codes extensively appeal to ethical standards of conduct. Rather than being articulated alongside economic
axioms, ethical and moral precepts are intertwined within neo-classical economic argumentation across corporate governance
standards. This paper explores the fusion between ethics and modern economic rationality and reflects on the scientisation
of economics and ethics in academic discourse. The argument is then made that the enlistment of ethics within the epistemologically
privileged posture of economics characterises corporate governance codes. The UK Combined Corporate Governance Code of 2006
is analysed to draw out the paper’s contention.
相似文献
Alnoor BhimaniEmail: |
2.
Paul B. de Laat 《Journal of Management and Governance》2007,11(2):165-177
In this overview of governance mechanisms developed within open source software (OSS) circles, three types of governance are
studied: ‘spontaneous’ governance, internal governance, and governance towards outside parties. Moreover, two main ways in
which lessons from OSS can be applied elsewhere are explored: peer production of products other than software, and embedding
‘peer-produced’ products and peer processes into existing institutions (‘coupling’).
相似文献
Paul B. de LaatEmail: |
3.
The Emerging Perspective of Governance and Poverty Alleviation: A Case of Bangladesh 总被引:1,自引:1,他引:0
The majority of the rural people in the developing world are subject to severe poverty, inequality and unemployment. Over
the years, a number of institutional approaches have been experimented to eradicate poverty from society. Despite the historical
role accorded to the state, the states in many developing countries have not been quite effective in poverty alleviation.
Following the global trends many developing country states have created space for the market forces and civil society organizations
to contribute to poverty alleviation. This is what is popularly known as the new perspective of governance. This article intends
to analyze the new perspective of governance and its role in poverty alleviation with empirical evidence from Bangladesh.
相似文献
Mohammad Habibur RahmanEmail: |
4.
Siobhán O’Mahony 《Journal of Management and Governance》2007,11(2):139-150
The concept of ‘open source’ software initially referred to software projects managed by grassroots communities in public
forums. Since 1998, the concept has been adapted and diffused to new settings that extend beyond software. While the open
source community has maintained control over which software licenses can be considered ‘open source’, little attention has
been paid to the elements that constitute community management. More private parties now contribute to OSS communities and
more hybrid governance models have emerged. Before we can understand how hybrid models differ from a community managed model,
a more precise definition is needed. This essay takes a step in this direction by identifying five core principles critical
to community-managed governance.
相似文献
Siobhán O’MahonyEmail: |
5.
Behavioral finance in corporate governance: economics and ethics of the devil’s advocate 总被引:1,自引:0,他引:1
Randall Morck 《Journal of Management and Governance》2008,12(2):179-200
The Common Law, parliamentary democracy, and academia all institutionalize dissent to check undue obedience to authority;
and corporate governance reformers advocate the same in boardrooms. Many corporate governance disasters could be averted if
directors asked hard questions, demanded clear answers, and blew whistles. Work by Milgram suggests humans have an innate
predisposition to obey authority. This excessive subservience of agent to principal, here dubbed a “type II agency problem”,
explains directors’ eerie submission. Rational explanations are reviewed, but behavioral explanations appear more complete.
Experimental work shows this predisposition disrupted by dissenting peers, conflicting authorities, and distant authorities.
Thus, independent directors, chairs, and committees excluding CEOs might induce greater rationality and more considered ethics
in corporate governance. Empirical evidence of this is scant—perhaps reflecting problems identifying genuinely independent
directors.
Randall Morck is University Professor at the University of Alberta, where he also holds the Jarislowsky Distinguished Chair in Finance; and is also a Research Associate with the National Bureau of Economic Research. He graduated summa cum laude from Yale and earned a Ph.D. from Harvard, to which he returns occasionally as a visiting professor. With numerous research articles collectively cited over 7,300 times by other scholars., he has served as a consultant to the US and Canadian governments, the World Bank and the IMF. 相似文献
Randall MorckEmail: |
Randall Morck is University Professor at the University of Alberta, where he also holds the Jarislowsky Distinguished Chair in Finance; and is also a Research Associate with the National Bureau of Economic Research. He graduated summa cum laude from Yale and earned a Ph.D. from Harvard, to which he returns occasionally as a visiting professor. With numerous research articles collectively cited over 7,300 times by other scholars., he has served as a consultant to the US and Canadian governments, the World Bank and the IMF. 相似文献
6.
This article analyses emerging trans-global networks of governance that are coming to light within a post-democratic form of governance that relies upon specific technologies of credibility building, as opposed to universalistic mechanisms of representation. Using the NGO sector as a model, and using examples from fieldwork conducted in the unraveled contexts of Bosnia and Croatia, and the unraveling context of Ecuador over the past decade, we show how intervention within the global south and post conflict realms, although often couched using such master terms as democracy, development and freedom, are in fact geared towards the generation of political legitimacy and influence through relationships based upon the exchange of credibility.
相似文献
Cinnamon CarlarneEmail: Phone: +1-513-5562280 |
7.
This paper contributes to the study of efficient governance of public–private partnerships (PPPs) through an inductive comparative
case study of three riding schools in Sweden. Each school is a three-party PPP between a private firm, a democratic nonprofit
association, and a municipality. The results indicate that efficient PPPs mixing private, collective, and communal interests
can be established through an adaptive governance strategy. The private firm can shield the democratic association from market
influence through adapting to market conditions; the municipality can create a governance strategy; and the democratic association
can focus on providing riding services and fostering democratic governance.
相似文献
Elin SmithEmail: |
8.
Does one hat fit all? The case of corporate leadership structure 总被引:3,自引:1,他引:2
Olubunmi Faleye 《Journal of Management and Governance》2007,11(3):239-259
Recent corporate scandals have led to renewed campaigns for governance reforms, including calls for the separation of CEO
and chairman positions. This paper argues that this trend ignores the possibility that differences in firm characteristics
determine the appropriateness of separating or combining the two positions. I propose and test hypotheses on the determinants
of leadership structure using a sample of 1,883 firms. I find that organizational complexity, CEO reputation, and managerial
ownership increase the probability of CEO duality. I also find that whether CEO duality benefits or hurts the firm is contingent
on firm and CEO characteristics. These results suggest that firms do consider the costs and benefits of alternative leadership
structures, and that requiring all firms to separate CEO and chairman duties may be counterproductive.
Olubunmi Faleye is an Assistant Professor of Finance and the Lloyd Mullin Research Fellow at Northeastern University in Boston, Massachusetts, USA. He holds the Ph.D. in Finance from the University of Alberta, Edmonton, Canada. His primary areas of research are corporate governance and corporate control. His work has also been published in the Journal of Finance, the Journal of Financial Economics, and the Journal of Financial & Quantitative Analysis. 相似文献
Olubunmi FaleyeEmail: |
Olubunmi Faleye is an Assistant Professor of Finance and the Lloyd Mullin Research Fellow at Northeastern University in Boston, Massachusetts, USA. He holds the Ph.D. in Finance from the University of Alberta, Edmonton, Canada. His primary areas of research are corporate governance and corporate control. His work has also been published in the Journal of Finance, the Journal of Financial Economics, and the Journal of Financial & Quantitative Analysis. 相似文献
9.
The influence of executive age,career horizon and incentives on pre-turnover earnings management 总被引:1,自引:0,他引:1
Wallace N. DavidsonIII Biao Xie Weihong Xu Yixi Ning 《Journal of Management and Governance》2007,11(1):45-60
In this paper we hypothesize that CEOs will be motivated to manage earnings prior to a turnover decision. This motivation
comes from the horizon problem for CEOs nearing retirement age and for CEOs whose profit-based bonus is a large portion of
their total compensation. We find that firms in which CEOs are nearing retirement age have large discretionary accruals in
the year prior to turnover. Although we find firms with a larger proportion of profit-based bonus pay have larger discretionary
accruals, this result is not robust with the inclusion of control variables in the regressions.
相似文献
Wallace N. Davidson III (Corresponding author)Email: |
Weihong XuEmail: |
Yixi NingEmail: |
10.
Daniel Johanson 《Journal of Management and Governance》2008,12(4):343-380
There is an absence of research about what information boards of directors have access to and how they use that information.
The purpose of this paper is to explore and theorize about the content and use of information to boards of directors. The
paper introduces and elaborates on the concept of ‘board accounts’, which is defined as the information supplied to boards
of directors by top-management. The paper locates the board accounts in the Swedish institutional setting and demonstrates
how the concept can be operationalized in an empirical setting. On the basis of a unique material of archived board records
in a Swedish company, the paper explores the board accounts over a period of 10 years (1989–1998). It is found that while
use of the board accounts in the case study company changes considerably over time, the content of the board accounts remains
largely unchanged. This raises questions about where and when directors receive information, the reliability of the information
in the board accounts, and recent attempts to integrate corporate governance and management accounting (CIMA, Performance
reporting to boards: a guide to good practice, 2003; CIMA strategic scorecard: boards engaging in strategy, 2005; Seal, Management
Accounting Research 17(4):389–408, 2006). Finally, the paper discusses the merits of historical archive-based approaches in
this field and possibilities for future research.
Daniel Johanson is a researcher and lecturer at the Department of Accounting, Auditing and Law at the Norwegian School of Economics and Business Administration (NHH) in Bergen. His research is currently focused on how boards of directors work with accounting information and the diffusion of corporate governance codes. 相似文献
Daniel JohansonEmail: |
Daniel Johanson is a researcher and lecturer at the Department of Accounting, Auditing and Law at the Norwegian School of Economics and Business Administration (NHH) in Bergen. His research is currently focused on how boards of directors work with accounting information and the diffusion of corporate governance codes. 相似文献
11.
Caspar Rose 《Journal of Management and Governance》2007,11(4):405-428
It has been advocated within corporate governance that institutional investors may discipline management in listed firms and
thereby alleviate the free rider problem associated with dispersed ownership. This article tests this hypothesis using a sample
of Danish listed firms during 1998–2001 determining, whether ownership by institutional investors impacts performance, measured
by Tobin’s q. Using three stage least squares, it is shown that aggregate ownership by institutional investors does not influence firm
performance. However, when decomposing the results, it is found that joint ownership by the largest two Danish institutional
investors, has a significant negative impact firm performance. Ownership by banks and to a lesser extent insurance companies
significantly influences firm performance positively. The results somehow challenge the conventional wisdom, arguing that
the black box view of institutional investors should be abandon. Therefore it is suggested that a more careful analysis should
be devoted to each institutional investors own legal environment.
相似文献
Caspar RoseEmail: Email: |
12.
In this paper, we develop a theoretical model of employee empowerment in start-ups by integrating different management-oriented
approaches in the literature. To test this model, we use recent survey data from start-up companies in high-growth industries
based in Germany. In particular, we examine the degree to which employee empowerment as a modern concept of delegative leadership
contributes to a higher organizational effectiveness within the firm and eventually to higher growth.
相似文献
Sumita RaghuramEmail: |
13.
The shirking incentives arising within team production are in general counteracted by monitoring and sanctioning. However,
these mechanisms are usually associated with high monitoring costs and cannot be applied to all parts of the production process.
In a laboratory experiment we analyze the impact of less costly elements of organizational structure, such as normative codes
of conduct and screening tests, on team production efficiency. We find that more allusions to a firm context lead to higher
contributions. In particular, codes of conduct significantly increase cooperation and at the same time reduce free-riding
behavior. Our study provides empirical evidence that normative codes of conduct are an effective means of increasing team
production efficiency.
相似文献
Peter WalgenbachEmail: |
14.
Is the German system of corporate governance converging towards the Anglo-American model? 总被引:2,自引:1,他引:1
This paper analyses whether the German corporate governance is converging towards Anglo-American practices. We summarise the
extant empirical evidence on the various governance mechanisms that economic theory suggests ensure efficiency and describe
recent legal developments. We find no clear signs of convergence in form, i.e. the main distinctive features of the German system have remained largely unaltered. However, changes occurred over
the last decade (specially in the legal framework) suggest a certain convergence in function, i.e. some governance mechanisms have effectively incorporated aims and/or goals generally associated with the Anglo-American
model.
Marc Goergen has a degree in economics from the Free University of Brussels, an MBA from Solvay Business School (Brussels) and a DPhil from the University of Oxford. He has held appointments at UMIST, and the Universities of Manchester and Reading. He holds a chair in finance at the University of Sheffield. His research interests are in international corporate governance, mergers & acquisitions, dividend policy, corporate investment models, insider trading and initial public offerings. Marc has widely published in academic journals such as European Financial Management, the Journal of Corporate Finance, the Journal of Finance, the Journal of Financial Intermediation and the Journal of Law, Economics & Organization. He has also contributed chapters to numerous books and written two books (Corporate Governance and Financial Performance published by Edward Elgar and Dividend Policy and Corporate Governance by Oxford University Press). Marc is a Research Associate of the European Corporate Governance Institute. Miguel C. Manjon is Associate Professor at the Department of Economics, Rovira i Virgili University (Spain). He has also held visiting positions at the Netherlands Bureau for Economic Policy Analysis and the Universities of Warwick (UK) and Tilburg (the Netherlands). His research interests include corporate governance and industrial organization. He has published in Applied Economics, Empirica, European Journal of Law and Economics, Journal of Theoretical and Institutional Economics, International Review of Law and Economics and Small Business Economics, among others. Luc Renneboog is Professor of Corporate Finance at Tilburg University. He graduated from the Catholic University of Leuven with degrees in management engineering (MSc) and in philosophy (BA), from the University of Chicago with an MBA, and from the London Business School with a PhD in financial economics. He held appointments at the University of Leuven and Oxford University, and visiting appointments throughout Europe. He has published in the J. of Finance, J. of Financial Intermediation, Journal of Law and Economics, and others. His research interests are corporate finance, corporate governance, dividend policy, insider trading, law and economics, and the economics of art. 相似文献
Luc RenneboogEmail: |
Marc Goergen has a degree in economics from the Free University of Brussels, an MBA from Solvay Business School (Brussels) and a DPhil from the University of Oxford. He has held appointments at UMIST, and the Universities of Manchester and Reading. He holds a chair in finance at the University of Sheffield. His research interests are in international corporate governance, mergers & acquisitions, dividend policy, corporate investment models, insider trading and initial public offerings. Marc has widely published in academic journals such as European Financial Management, the Journal of Corporate Finance, the Journal of Finance, the Journal of Financial Intermediation and the Journal of Law, Economics & Organization. He has also contributed chapters to numerous books and written two books (Corporate Governance and Financial Performance published by Edward Elgar and Dividend Policy and Corporate Governance by Oxford University Press). Marc is a Research Associate of the European Corporate Governance Institute. Miguel C. Manjon is Associate Professor at the Department of Economics, Rovira i Virgili University (Spain). He has also held visiting positions at the Netherlands Bureau for Economic Policy Analysis and the Universities of Warwick (UK) and Tilburg (the Netherlands). His research interests include corporate governance and industrial organization. He has published in Applied Economics, Empirica, European Journal of Law and Economics, Journal of Theoretical and Institutional Economics, International Review of Law and Economics and Small Business Economics, among others. Luc Renneboog is Professor of Corporate Finance at Tilburg University. He graduated from the Catholic University of Leuven with degrees in management engineering (MSc) and in philosophy (BA), from the University of Chicago with an MBA, and from the London Business School with a PhD in financial economics. He held appointments at the University of Leuven and Oxford University, and visiting appointments throughout Europe. He has published in the J. of Finance, J. of Financial Intermediation, Journal of Law and Economics, and others. His research interests are corporate finance, corporate governance, dividend policy, insider trading, law and economics, and the economics of art. 相似文献
15.
Madonna O’Sullivan Majella Percy Jenny Stewart 《Journal of Management and Governance》2008,12(1):5-35
We investigate the role played by a firm’s corporate governance framework in the decision to voluntarily disclose forward-looking
information in the published financial reports of Australian companies in 2000 and 2002. With respect to the year 2000, the
corporate governance category, audit quality, consisting of the presence and independence of the audit committee, its meeting frequency, the use of a big 6 auditor and
the auditor’s independence, is positively associated with the disclosure of forward-looking information. The corporate governance
category, board committees, consisting of the appointment and independence of a compensation committee and the creation of a nomination committee, and
the overall efficacy of the corporate governance system are also positively associated with the disclosure of forward-looking information. However, corporate disclosure does not
seem to be driven by the same factors in 2002 since in that year none of the governance categories is significantly associated
with the firm’s decision to publish forward-looking information in financial reports.
Madonna O’Sullivan PhD lectures in Accounting at Queensland University of Technology, Queensland, Australia. Her research interests are in the area of corporate governance and auditing. Madonna recently completed her doctoral studies on “An Investigation of the Role Played by Corporate Governance in the Voluntary Disclosure of Forward-Looking Information and the Quality of Corporate Financial Reports”. Majella Percy PhD is a senior lecturer in Accounting at Queensland University of Technology. Her research fits under the broad umbrella of corporate governance, focusing on topical international accounting issues including valuation of intangible assets especially Research & Development; the transparency/quality of both earnings and disclosures in corporate annual reports; and environmental reporting. Jenny Stewart PhD is a Professor of Accounting in the Griffith Business School, Griffith University, Queensland, Australia. She has held previous positions in universities in Australia, New Zealand and Singapore. Jenny’s main research interests are in the areas of corporate governance and auditing, with a particular interest in the relationships between internal audit, external audit and audit committees. 相似文献
Jenny Stewart (Corresponding author)Email: |
Madonna O’Sullivan PhD lectures in Accounting at Queensland University of Technology, Queensland, Australia. Her research interests are in the area of corporate governance and auditing. Madonna recently completed her doctoral studies on “An Investigation of the Role Played by Corporate Governance in the Voluntary Disclosure of Forward-Looking Information and the Quality of Corporate Financial Reports”. Majella Percy PhD is a senior lecturer in Accounting at Queensland University of Technology. Her research fits under the broad umbrella of corporate governance, focusing on topical international accounting issues including valuation of intangible assets especially Research & Development; the transparency/quality of both earnings and disclosures in corporate annual reports; and environmental reporting. Jenny Stewart PhD is a Professor of Accounting in the Griffith Business School, Griffith University, Queensland, Australia. She has held previous positions in universities in Australia, New Zealand and Singapore. Jenny’s main research interests are in the areas of corporate governance and auditing, with a particular interest in the relationships between internal audit, external audit and audit committees. 相似文献
16.
Peter Grundke 《Review of Managerial Science》2008,2(1):37-59
Within the internal ratings-based approach of the New Basel Accord, banks have the possibility to consider the so-called double
default effect of guaranteed exposures. However, the correlation assumptions inherent in the regulatory recognition of the
double default effect appear to be quite conservative. To evaluate the degree of conservatism, on one hand, the regulatory
correlation assumptions are compared with the results of a broad range of empirical studies. On the other hand, additional
simulation experiments are carried out. While the comparison with the empirical results indeed suggests that the correlation
parameters assumed by the regulatory authorities are much too large, the simulation experiments show that the assumed values
are not unrealistic for capturing the intended effects.
相似文献
Peter GrundkeEmail: |
17.
Salim Chahine 《Journal of Management and Governance》2007,11(4):353-382
This article examines the effect on market valuation of both corporate governance and the diversity of activities conducted
by GCC commercial banks. It shows evidence on the endogenous effect of corporate governance and the characteristics of the
banking industry in determining the diversification level of a bank. Empirical findings show a bias in results using ordinary
least squares regressions. When controlled for endogeneity, they indicate a negative (but weak) association between the diversification
index and the market valuation—consistent with the agency-based hypothesis. Interestingly, foreign banks and corporate shareholders
are effective monitors who invest in more diversified GCC banks with higher valuation multiples. Conversely, domestic corporate
shareholders—related by a complex web of relationships—invest in less diversified banks with a lower market valuation. In
addition, diversified commercial banks with either subsidiaries in developed countries or involvement in market-based activities
have higher market valuation. The latter may be explained by the effect on performance of the recent bubble in the Arab stock
market.
Dr. Salim Chahine is a Associate Professor of Finance at the Suliman S. Olayan School of Business, the American University of Beirut (AUB), Lebanon. He has a Ph.D in Finance from the University of Aix-Marseille III. His research is mainly in Initial Public Offerings, Corporate Governance and Firm Valuation. He has several publications in international academic journals such as the Journal of Business Finance and Accounting, the Journal of Small Business Management, the European Accounting Review, the International Review of Financial Analysis, and the Journal Multinational Financial Management. 相似文献
Salim ChahineEmail: |
Dr. Salim Chahine is a Associate Professor of Finance at the Suliman S. Olayan School of Business, the American University of Beirut (AUB), Lebanon. He has a Ph.D in Finance from the University of Aix-Marseille III. His research is mainly in Initial Public Offerings, Corporate Governance and Firm Valuation. He has several publications in international academic journals such as the Journal of Business Finance and Accounting, the Journal of Small Business Management, the European Accounting Review, the International Review of Financial Analysis, and the Journal Multinational Financial Management. 相似文献
18.
Peter Wright Mark Kroll Ananda Mukherji Michael L. Pettus 《Journal of Management and Governance》2009,13(3):215-243
Neoclassical and strategy frameworks stipulate that managers promote corporate performance and shareholder interests in their
resource allocation decisions. Agency related works anticipate that executives seek their own personal interests at a cost
to performance and shareholder wealth in their resource allocation choices. In this study, an attempt is made to resolve these
conflicting anticipations. We propose that changes in levels of resource allocations (advertising expenditure, R&D spending,
capital intensity) may be more positively associated with changes in levels of subsequent corporate performance for firms
with greater external monitoring or with higher CEO ownership incentives. We also propose that changes in levels of resource
allocations may directly (inversely) affect changes in levels of subsequent performance of the actively (passively) monitored
enterprises, lacking (possessing) free cash flow. Additionally, we propose that changes in levels of resource allocations
may directly (inversely) affect changes in levels of subsequent performance of firms with high (low) CEO ownership incentives
in the absence (presence) of free cash flow. Regression models are utilized to test our proposals on a longitudinal sample
obtained from the Compustat database. The empirical findings are generally supportive of our proposals.
相似文献
Michael L. PettusEmail: |
19.
Henry L. TosiJr. 《Journal of Management and Governance》2008,12(2):153-169
In this paper I first review the basic tenets of agency theory and theory of managerial capitalism as well as some of the
major research in these areas then suggest for areas for future research that go beyond the extant empirical work. First,
I suggest that it would be useful to reconsider the basic nature of the agency relationship, taking into account that while
equity holders can be considered the principal, the board of directors may be more realistically in need of agent-like controls.
Second, the complementary or supplementary nature of the monitoring/incentive alignment relationship has been shown theoretically
but the empirical evidence is equivocal and needs future investigation. Third, there has been very limited research on the
construct validity of archival measures of the sort used in agency theory. This requires the use of methodologies outside
those of the more conventional type used in agency theory (i.e., from economics and finance). Finally, agency theory development
would profit greatly by more extensive use of research methods such as laboratory studies and survey methodology and the integration
of concepts such as personality and control processes.
相似文献
Henry L. Tosi Jr.Email: |
20.
Managerial dominance and audit committee independence in Spanish corporate governance 总被引:1,自引:0,他引:1
Emiliano Ruiz-Barbadillo Estíbaliz Biedma-López Nieves Gómez-Aguilar 《Journal of Management and Governance》2007,11(4):311-352
The purpose of this paper is to analyse whether the independence of audit committees is affected by the degree of control
exerted by managers over the board of directors. Results from a sample of 75 listed Spanish companies show that the majority
of firms that voluntarily adopted an audit committee between 1998 and 2001, made an effort to guarantee their independence
from management. The degree of independence is shown to be determined by the proportion of inside directors on the board,
the same person holding both the CEO and board chairperson positions, and the level of management ownership. These findings
may have political implications because existing regulations do not limit the presence of inside directors on audit committees.
The presence of inside directors may compromise effectiveness, turning audit committees into instruments of management to
provide the appearance of monitoring.
Emiliano Ruiz-Barbadillo is Professor of Accounting and Auditing in the Department of Business Economy, University of Cádiz. His current research interests are in the area of auditor independence, audit regulation, corporate governance and audit committee. He has experience with teaching Ph.D. courses on boards and governance. Estíbaliz Biedma-López is a lecturer in the Department of Business Economy, University Pablo de Olavide. Her research interests are in the area of audit committee, corporate governance and audit quality. Nieves Gómez-Aguilar is an Assistant Professor of Accounting and Auditing in the Department of Business Economy, University of Cádiz. Current topics of his research are auditor independence, audit committee and audit quality. 相似文献
Emiliano Ruiz-BarbadilloEmail: |
Emiliano Ruiz-Barbadillo is Professor of Accounting and Auditing in the Department of Business Economy, University of Cádiz. His current research interests are in the area of auditor independence, audit regulation, corporate governance and audit committee. He has experience with teaching Ph.D. courses on boards and governance. Estíbaliz Biedma-López is a lecturer in the Department of Business Economy, University Pablo de Olavide. Her research interests are in the area of audit committee, corporate governance and audit quality. Nieves Gómez-Aguilar is an Assistant Professor of Accounting and Auditing in the Department of Business Economy, University of Cádiz. Current topics of his research are auditor independence, audit committee and audit quality. 相似文献