Governance in Accounting Systems

This cluster focuses on how accounting information systems influence corporate governance practices. It discusses the impact of accounting metrics on decision-making, transparency, and organizational performance.

accounting systems
governance
transparency
decision-making
metrics

17,246 papers

Parent topic: Economic Structures and Governance

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Papers Over Time

192019401960198020002020

Top Papers

Mental Accounting Matters

1999 · 2,065 citations

Conservatism In Accounting Part I: Explanations And Implications

2003 · 1,763 citations

Accounting Earnings And Cash Flows As Measures Of Firm Performance

1994 · 1,671 citations

Accounting Information, Disclosure, And The Cost Of Capital

2007 · 1,640 citations

International Accounting Standards And Accounting Quality

2008 · 1,632 citations

Earnings Management And Corporate Governance: The Role Of The Board And The Audit Committee

2003 · 1,614 citations

Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms

2006 · 1,462 citations

Financial Accounting Information And Corporate Governance

2001 · 1,433 citations

Incentives Versus Standards: Properties Of Accounting Income In Four East Asian Countries

2003 · 1,432 citations

The Roles Of Accounting In Organizations And Society

1980 · 1,103 citations

Accounting And The Construction Of The Governable Person

1987 · 1,047 citations

Corporate Governance, Accounting Outcomes, And Organizational Performance

2007 · 1,033 citations

Towards A Theory Of Cultural Influence On The Development Of Accounting Systems Internationally

1988 · 1,025 citations

Exploring The Term Of The Auditor-Client Relationship And The Quality Of Earnings: A Case For Mandatory Auditor Rotation?

2003 · 994 citations

Earnings Management: Reconciling The Views Of Accounting Academics, Practitioners, And Regulators

2000 · 968 citations

The Red And The Black: Mental Accounting Of Savings And Debt

1998 · 927 citations

Corporate Governance And Accounting Scandals

2005 · 908 citations

The Archeology Of Accounting Systems

1987 · 844 citations

The Audit Society

1999 · 816 citations

Auditor Industry Specialization And Earnings Quality

2003 · 789 citations