JOURNAL ARTICLE

Evaluating Corporate Governance: Guiding Principles and Calls for Future Research.

  • Published In: Accounting Horizons, 2025, v. 39, n. 4. P. 57 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Cunningham, Lauren M.; Hayne, Christie; Neal, Terry L.; Stein, Sarah E. 3 of 3

Abstract

SYNOPSIS: Prior research finds that companies' evaluation of corporate governance is often piecemeal and symbolic, leaving companies vulnerable to systematic risks associated with governance failures. In this paper, we use interview data from 29 chief audit executives (CAEs) from publicly traded companies in the U.S. to propose guiding principles for how companies can formally evaluate their overall internal corporate governance systems. Our guiding principles can be adapted for a variety of governance-related objectives and leverage existing frameworks. We conclude by offering suggestions for future research. JEL Classifications: G34; M42. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Accounting Horizons. 2025/12, Vol. 39, Issue 4, p57
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2025
  • ISSN:0888-7993
  • DOI:10.2308/HORIZONS-2023-082
  • Accession Number:189684628
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