Corporate governance and financial reporting/ Niamh M Brennan

Volume One Overview of Corporate Governance and Theoretical ContextPART ONE: CORPORATE GOVERNANCE THEORETICAL ORIGINS AND OVERVIEWTheory of the Firm - Michael C Jensen and William H Meckling Managerial Behaviour, Agency Costs and Ownership StructureSeparation of Ownership and Control - Eugene F Fama and Michael C JensenThe Modern Industrial Evolution Exit and the Failure of Internal Control Systems - Michael C JensenCorporate Governance - Oliver Hart Some Theory and ImplicationsPART TWO: OVERVIEW OF CORPORATE GOVERNANCEA Survey of Corporate Governance - Andrei Schleifer and Robert W VishnyTwenty-Five Years of Corporate Governance Research and Counting - Diane K DenisInternational Corporate Governance - Diane K Denis and John J McConnellBoard of Directors as an Endogenously Determined Institution - Benjamin E Hermalin and Michael S Weisbach A Review of the Economic LiteraturePART THREE: OVERVIEW OF CORPORATE GOVERNANCE AND ACCOUNTINGCorporate Governance - Helen Short et al From Accountability to EnterpriseCorporate Governance and Accounting Systems - Yvon Pesquex A Critical PerspectiveThe Future of Financial Reporting in Europe - Richard C Baker and Philip Wallage Its Role in Corporate GovernancePART FOUR: CORPORATE GOVERNANCE AND FINANCIAL REPORTING FAILURESAccounting in Crisis - Niamh Brennan A Story of Auditing, Accounting, Corporate Governance and Market FailuresEthics Failures in Corporate Financial Reporting - George J StaubusHistory Repeats Itself - Oliver Marnet The Failure of Rational Choice Models in Corporate GoveranceVolume Two Corporate Governance and Financial ReportingPART FIVE: CORPORATE GOVERNANCE AND FINANCIAL REPORTINGCorporate Governance Mosaic and Financial Reporting - Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M WrightCorporate Governance and Disclosure Quality - John J ForkerThe Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets around the World - Jere R Francis, Inder K Khurana and Raynolde PereiraWhat Determines Corporate Transparency - Robert M Bushman, Joseph D Piotroski and Abbie J SmithFinancial Accounting Information, Organizational Complexity and Corporate Governance Systems - Robert M Bushman et alDo Better-Governed Australian Firms Make More Informative Disclosures? - Wendy Beekes and Philip BrownBoard Composition, Regulatory Regime and Voluntary Disclosure - Eugene C M Cheng and Stephen M CourtenayAudit Committee Board of Director Characteristics and Earnings Management - April KleinEarnings Management and Corporate Governance - Biao Xie, Wallace N Davidson and Peter J DaDalt The Role of Board and Audit CommitteeOn the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia - Ping-Sheng HohInstitutional Stock Ownership, Accrual Management and Information Environment - Santanu Mitra and William M CreadyAn Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud - Mark S BeasleyCorporate Governance and Accounting Scandals - Anup Agrawal and Sahiba ChadhaBoard Characteristics, Accounting Report Integrity and the Cost of Debt - Ronald C Anderson, Sattar A Mansi and David M ReebVolume Three Mechanisms of Governance Relevant to Financial ReportingPART SIX: CORPORATE GOVERNANCE AND AUDIT COMMITTEESThe Incentives for Voluntary Audit Committee Formation - Michael E BradburyThe Use of Audit Committees for Monitoring - Krishnagopal Menon and Joanne Deahl WilliamsAudit Committee Activity and Agency Costs - Paul Collier and Alan GregoryAudit Committee Composition and Auditor Reporting - Joseph V Carcello and Terry L NealEffects of Corporate Governance Experience and Financial Reporting and Auditing Knowledge - F Todd DeZoort and Steven E SalterioAssociation between Corporate Boards, Audit Committees and Management Earnings Forecasts - Irene Karamanou and Nikos VafeasOn the Constitution of Audit Committee Effectiveness - Yves Gendron and Jean C B[ac]edardAudit Committee Effectiveness - Stuart Turley and Mahmub ZamanPART SEVEN: CORPORATE GOVERNANCE AND ROLE OF INTERNAL AUDITINGAudit Committee Composition - K Raghunandan, William K Read and Dasaratha V Rama Gray Directors and Interaction with Internal AuditingThe Role of the Internal Audit Function in Corporate Governance - Audrey A Gramling et al A Synthesis of the Extant Internal Auditing Literature and Directions for Future ResearchInternal Governance Structures and Earnings Management - Ryan Davidson, Jenny Goodwin-Stewart and Pamela KentPART EIGHT: CORPORATE GOVERNANCE AND RISK MANAGEMENTRisk Management, Internal Control and the Changing Role of Internal Audit - Laura F Spira and Michael PageThe Use of Internal Audit by Australian Companies - Jenny Goodwin-Stewart and Pamela KentPART NINE: CORPORATE GOVERNANCE AND THE ROLE OF EXTERNAL AUDITINGAuditors' Consideration of Corporate Governance and Management Control Philosophy in Pre-Planning and Planning Judgments - Jeffrey R Cohen and Dennis M HannoCorporate Governance and the Audit Process - Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M WrightPART TEN: GOVERNANCE AND ACCOUNTABILITYAccountability and Creating Accountability - Morten HuseAccounting and NPM in UK Local Government - Andrew Goddard Contributions towards Governance and Accountability