Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions

Document Type : Original Article

Authors

10.22034/iaas.2012.105395

Abstract

Corporate Governance is collections of process and structures that using internal and external mechanism attending to get assurances of keeping rights of stakeholders, accountability, clarifying and iustice in business enterprises.Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, present  study discuss results from empirical research  in this field. The corporate governance focus is primarily on corporate board and audit committee issues. present  study discuss the major insights from this literature and the practice implications of these Findings, In addition critique them make suggestions for extention of current  research.

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