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Corporate Governance and Director Accountability: an Institutional Comparative Perspective *
Author(s) -
Aguilera Ruth V.
Publication year - 2005
Publication title -
british journal of management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.407
H-Index - 108
eISSN - 1467-8551
pISSN - 1045-3172
DOI - 10.1111/j.1467-8551.2005.00446.x
Subject(s) - corporate governance , accountability , accounting , perspective (graphical) , business , political science , public relations , public administration , law , finance , artificial intelligence , computer science
This paper examines the role of boards of directors in light of institutional contingencies and recent best practice governance guidelines and regulation such as the United Kingdom Higgs Review and the United States Sarbanes‐Oxley Act 2002. Particular attention is paid to discussing the role of independent directors across countries, and the implications for corporate governance innovation. It concludes by posing questions about recent corporate governance transformations and providing suggestions for future research.