The Corporate Governance Mosaic and Financial Reporting Quality

Journal of Accounting Literature, pp. 87-152, 2004

80 Pages Posted: 31 Jan 2008 Last revised: 5 Dec 2012

See all articles by Jeffrey R. Cohen

Jeffrey R. Cohen

Boston College - Department of Accounting

Ganesh Krishnamoorthy

Northeastern University

Arnold Wright

Northeastern University - Accounting Group

Abstract

The purpose of this paper is to review research on corporate governance and its impact on financial reporting quality. This review will serve three purposes: (1) to suggest a corporate governance mosaic(i.e., the interactions among the actors and institutions that affect corporate governance) that encompasses a broader view of governance than has been considered in prior accounting research; (2) to provide an overview of the principal findings of prior research; and (3) to identify important gaps in the research that represent promising avenues for future study.

Keywords: Corportate governance, Auditing, Financial reporting Quality, Audit Committee

Suggested Citation

Cohen, Jeffrey R. and Krishnamoorthy, Ganesh and Wright, Arnold, The Corporate Governance Mosaic and Financial Reporting Quality. Journal of Accounting Literature, pp. 87-152, 2004. Available at SSRN: https://ssrn.com/abstract=1086743

Jeffrey R. Cohen (Contact Author)

Boston College - Department of Accounting ( email )

Carroll School of Management
140 Commonwealth Avenue
Chestnut Hill, MA 02467
United States
617-552-3165 (Phone)
617-552-2097 (Fax)

Ganesh Krishnamoorthy

Northeastern University ( email )

360 Huntington Ave.
Boston, MA 02115
617-373-4651 (Phone)
617-373-8814 (Fax)

Arnold Wright

Northeastern University - Accounting Group ( email )

406 Hayden Hall
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
5,803
Abstract Views
15,258
rank
1,167
PlumX Metrics