Bridging Accounting and Corporate Governance: New Avenues of Research
本文基于公司治理论坛的文章，讨论会计与公司治理如何互补，解释公司治理和会计实践中的跨国差异如何影响财务绩效、企业社会责任和报告质量。
This paper draws on the articles in the Forum on Corporate Governance to discuss how corporate governance and accounting research complement each other well in explaining how companies are governed as well as properly managed from an accounting point of view. We put special attention to the cross-national differences in both corporate governance systems and accounting practice and how that affect multiple organizational outcomes ranging from financial performance to corporate social performance and reporting quality.