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Keywords: board of directors
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 23–56.
Published: 01 September 2020
.... Editor's note: Accepted by Elaine G. Mauldin, under the Senior Editorship of Mary E. Barth. 8 2018 9 2019 2020 audit committee board of directors corporate governance information technology financial reporting reliability financial reporting timeliness This study...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (2): 339–367.
Published: 01 March 2018
... decision-making only when the board is free from conflicts and acts as a cohesive group. In this paper, we extend existing corporate governance research by introducing faultline theory to the board of directors ( Lau and Murnighan 1998 ). The idea is to show how a board's diversity structure can give rise...