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Corporate Governance and Director Accountability: An Institutional Comparative PerspectiveRuth V. AguileraUniversity of Illinois College of Law; University of Illinois at Urbana-Champaign - Department of Business Administration British Journal of Management, Vol. 16, No. S1, pp. S39-S53, March 2005 Abstract: 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.
Number of Pages in PDF File: 15 Accepted Paper SeriesDate posted: March 13, 2005Suggested CitationContact Information
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