Evaluating Corporate Governance: Guiding Principles and Calls for Future Research

We would like to sincerely thank the many executives who agreed to participate in this research. We would also like to thank The Institute of Internal Auditors for its support with recruiting interview participants. We appreciate the helpful comments from Matt Ege, Dana Hermanson, Andy Imdieke, Bertrand Malsch, Pamela Murphy, Marietta Peytcheva (discussant), Steven Salterio, Marshall Vance, and David A. Wood (editor), as well as conference and workshop participants at Maastricht University, Queen’s University, The University of Sydney, the 2019 The University of Tennessee Accounting Research Symposium, the 2020 Auditing Section Midyear Meeting, and the 2023 North Carolina State University Risk Governance Research Symposium. The authors of this publication have no conflicts of interest related to this research.

Lauren M. Cunningham, The University of Tennessee, Haslam College of Business, Department of Accounting and Information Management, Knoxville, TN, USA; Christie Hayne, University of Illinois Urbana-Champaign, Gies College of Business, Department of Accountancy, Champaign, IL, USA; Terry L. Neal, The University of Tennessee, Haslam College of Business, Department of Accounting and Information Management, Knoxville, TN, USA; Sarah E. Stein, Virginia Tech, Pamplin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA.

Editor’s note: Accepted by David A. Wood, under the Senior Editorship of D. Scott Showalter.