Board Socio-Cognitive Decision-Making and Task Performance Under Heightened Expectations of Accountability
研究《萨班斯-奥克斯利法案》后问责环境强化对董事会社会认知决策和任务绩效的负面影响，发现董事会权威有正向作用，CEO相对权力和情感冲突呈曲线关系，凝聚力调节不确定性感知与情感冲突对绩效的影响。
This study examines how heightened expectations of board responsibility and accountability affect the socio-cognitive decision-making of boards and their collective task performance. Using data from the directors of 60 boards who served before and after the enactment of Sarbanes–Oxley, this study provides insight into the potential negative impact that this tightened accountability environment can have on a board’s task performance. Examining several socio-cognitive elements of board decision-making, board authority is found to have a positive main effect on board task performance, while relative CEO power and affective conflict have curvilinear relationships with board task performance. Cohesiveness also moderates the relationship between a board’s perceived uncertainty and affective conflict with board task performance. In sum, the model shows how a new era of director accountability can affect the social cognitions of board decision-making that underlie board task performance.