| مجال التميز | تميز دراسي وبحثي |
البحوث المنشورة |
|
| البحث (1): | |
| عنوان البحث: |
Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research |
| رابط إلى البحث: |
https://www.worldscientific.com/doi/abs/10.1142/S1094406021500013 https://www.researchgate.net/profile/Mohammed-Abdulaziz-Alhossini/publication/341772472 |
| تاريخ النشر: |
30/05/2020 |
| موجز عن البحث: |
This paper comprehensively reviews the current body of international accounting literature regarding advisory/monitoring committees and corporate outcomes. Specifically, it synthesises, appraises and extends current knowledge on the (i) theoretical (i.e., economic, accounting/corporate governance, sociological and socio-psychological) perspectives and (ii) empirical evidence of the observable and less visible attributes at both the individual and committee levels and their link with a wide range (financial/non-financial) of corporate outcomes. Using the systematic literature review method, 304 articles from 59 journals in the fields of accounting and finance that were published between January 1992 and December 2018 are reviewed. The main findings are as follows. First and theoretically, agency theory is the most dominant applied theory/studies with no application of theory at all (descriptive), whilst the application of integrated theoretical frameworks is lacking in the reviewed articles. Second, the existing empirical evidence focuses excessively on (i) monitoring instead of advisory committees and (ii) observable rather than less visible committee attributes. Third, scarcity of cross-country studies along with methodological limitations relating to measurement inconsistencies, insufficiency of variables, and dominance of quantitative studies, among others, are identified. Finally, promising future research avenues are outlined. |
المؤتمرات العلمية |
|
| المؤتمر (1): | |
| عنوان المؤتمر: |
BAFA-SEAG 2020 Conference (British Accounting and Finance Association-South Eastern Astern Group) |
| تاريخ الإنعقاد: |
05/02/2020 |
| مكان الإنعقاد: |
London, United Kingdom |
| طبيعة المشاركة: |
Paper presentation |
| عنوان المشاركة: |
Corporate Board Committees and Corporate Outcomes: A systematic Literature Review and Agenda for Future Research |
| ملخص المشاركة: |
This paper comprehensively reviews the current body of literature regarding advising/monitoring committees and corporate outcomes. Specifically, it synthesises, appraises and extends current knowledge on the (i) theoretical (i.e., economic, accounting/corporate governance, sociological and socio-psychological) perspectives and (ii) empirical evidence of the observable and less visible attributes at both the individual and committee levels and their link with a wide range (financial/non-financial) of corporate outcomes. Using the systematic literature review method, 421 articles from 112 journals covering 13 subject fields that were published between January 1992 and December 2018 were reviewed. The main findings are as follows. First and theoretically, agency theory was the most dominant applied theory/studies with no application of theory at all (descriptive), whilst the application of integrated theoretical frameworks was lacking in the reviewed articles. Second, the existing empirical evidence has focused excessively on (i) monitoring instead of advisory committees and (ii) observable rather than less visible committee attributes. Third, scarcity of cross-country studies along with methodological limitations relating to measurement inconsistencies, insufficiency/opacity of variables, and dominance of quantitative studies, among others, were identified. Finally, promising future research avenues have been outlined. |
