Corporate Governance and Director Accountability: an Institutional Comparative Perspective*
从制度比较视角，结合英美最新治理规范（如英国Higgs报告和美国萨班斯-奥克斯利法案），探讨董事会及独立董事在不同国家的角色差异，并提出未来研究方向。
This paper examines the role of boards of directors in light of institutional contingencies and recent best practice governance guidelines and regulation such as the United Kingdom Higgs Review and the United States Sarbanes‐Oxley Act 2002. Particular attention is paid to discussing the role of independent directors across countries, and the implications for corporate governance innovation. It concludes by posing questions about recent corporate governance transformations and providing suggestions for future research.