对繁忙的董事会和审计委员会及其代理人的文献进行全球审查

IF 2.3 Q2 BUSINESS, FINANCE
Yeut Hong Tham
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引用次数: 0

摘要

本研究全面回顾了国际上关于董事会和审计委员会的文献。在“声誉”和“忙碌”的前提下,对来自知名会计期刊的6 - 8篇关于繁忙董事会和审计委员会的文章进行审查和分析。大多数支持“声誉”假说的研究都一致认为,忙碌的董事有其好处(知识溢出),特别是在分享他们的深度知识、经验和专业知识方面。这种现象在年轻公司和IPO公司中尤为明显,因为它们对咨询和融资的需求很高。从“忙碌”的角度来看,忙碌的董事在有效、负责任地履行职责方面过于过分。本研究确定了未来对繁忙的董事会/审计委员会的研究途径,并建议政策制定者和监管机构应限制董事会任命的数量。这是第一个将对忙碌的董事和审计委员会的研究广泛合并的研究。它揭示了用来衡量董事会和审计委员会成员忙碌程度的各种代理,以及忙碌的后果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A global review of the literature on and proxies of busy boards and audit committees
Purpose This study comprehensively reviews the global literature on busy boards and audit committees. Design/methodology/approach Six eight articles on busy boards and audit committees from prominent accounting journals are reviewed and analyzed under the “reputation” and “busyness” premise. Findings Most studies advocating the “reputation” hypothesis have the consensus that busy directors have their benefits (knowledge spillovers), particularly regarding sharing their in-depth knowledge, experiences and expertise. This phenomenon is pronounced for younger and IPO firms, which have high advising and financing needs. From the “busyness” perspective, busy directors are too overboard in carrying out their duty effectively and responsibly. Practical implications This study identifies future research avenues on busy boards/audit committees and suggests that policymakers and regulators should limit the number of board appointments. Originality/value This is the first study to extensively amalgamate research on busy directors and audit committees. It reveals the various proxies used to measure the busyness of board and audit committee members and the consequences of busyness.
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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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