RT Article
T1 Governance and the Common Good
JF Journal of business ethics
VO 89
IS 1
SP 11
OP 18
A1 Carcello, Joseph V.
LA English
PB Springer Science + Business Media B. V
YR 2009
UL https://www.ixtheo.de/Record/1785673645
AB The importance of corporate governance in ensuring reliable financial reporting is examined in this article, and the roles of individuals involved in the governance process are examined from the perspective of ensuring the common good. Initially, adopting the positivist tradition that dominates the academic literature in accounting, the relations between financial reporting quality and the activities of senior management, the board of directors and its audit committee, and external auditors are examined. Unlike much of the academic literature, this article also adopts a normative perspective and offers suggestions as to the proper roles of these parties. Finally, suggestions for future research are offered.
K1 Governance
K1 Common Good
K1 Board of directors
K1 Auditors
K1 audit committees
DO 10.1007/s10551-008-9904-z