Corporate governance and accounting research

Corporate governance and accounting research

J. Account. Public Policy 30 (2011) 503 Contents lists available at SciVerse ScienceDirect J. Account. Public Policy journal homepage: www.elsevier...

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J. Account. Public Policy 30 (2011) 503

Contents lists available at SciVerse ScienceDirect

J. Account. Public Policy journal homepage: www.elsevier.com/locate/jaccpubpol

Editorial

Corporate governance and accounting research

Over the last decade, there has been a plethora of accounting research articles that consider issues related to corporate governance. This trend is due to several factors. These factors include, but are not limited to, the following: (1) the accounting debacles that occurred in the US around the turn of the 21st Century, culminating in the Sarbanes–Oxley Act (SOX) of 202, and (2) corporate emphasis on risk management (including the broad concept of enterprise risk management) in the rapidly changing global digital environment. Academic accounting journals, including the Journal of Accounting and Public Policy (JAPP), have responded to this rise in research linking accounting issues to corporate governance by devoting an increasing percentage of space to articles addressing these concerns. For example, accounting research articles covering issues related to SOX and its impact on corporate Board of Directors, financial statement fraud, and internal control material weaknesses are now common in the main stream accounting literature (e.g., Beneish et al., 2008; Bronson et al., 2009; Kim and Park, 2009; Ugrin and Odom, 2010). Articles addressing issues related to corporate governance and risk management are also common in the academic accounting journals (e.g., Gordon et al., 2009; Beasley et al., 2005). In response to the growing importance of corporate governance issues to accounting research, JAPP will publish a special theme issue on the topic of ‘‘Accounting and Corporate Governance.’’ This special issue will be an outgrowth of the Conference that will be held at the London School of Economics on May 25, 2012 (see the Call for Papers on page 297 of volume 30, issue 4 of JAPP). Researchers interested in this topic are encouraged to submit a paper for consideration as outlined in the Call for Papers. References Beneish, M.D., Billings, M.B., Hodder, L.D., 2008. Internal control weaknesses and information uncertainty. The Accounting Review 83 (3), 665–703. Beasley, M.S., Clune, R., Hermanson, D.R., 2005. Enterprise risk management: an empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy 24 (6), 521–531. Bronson, S.N., Carcello, J.V., Hollingsworth, C.W., Neal, T.L., 2009. Are fully independent audit committees really necessary? Journal of Accounting and Public Policy 28 (4), 265–280. Gordon, L.A., Loeb, M.P., Tseng, C.-Y., 2009. Enterprise risk management and firm performance: a contingency perspective. Journal of Accounting and Public Policy 28 (6), 301–327. Kim, Y., Park, M.S., 2009. Market uncertainty and disclosure of internal control deficiencies under the Sarbanes–Oxley act. Journal of Accounting and Public Policy 28 (5), 419–445. Ugrin, J.C., Odom, M.D., 2010. Exploring Sarbanes–Oxley’s effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective. Journal of Accounting and Public Policy 29 (5), 439–458.

Editor-in-Chief Lawrence A. Gordon Editor Martin P. Loeb 0278-4254/$ - see front matter Ó 2011 Published by Elsevier Inc. doi:10.1016/j.jaccpubpol.2011.11.001