TY - BOOK AU - Ghofar,Abdul AU - Islam,Sardar M.N. ED - SpringerLink (Online service) TI - Corporate Governance and Contingency Theory: A Structural Equation Modeling Approach and Accounting Risk Implications T2 - Contributions to Management Science, SN - 9783319109961 AV - HF5601-5688 U1 - 657 23 PY - 2015/// CY - Cham PB - Springer International Publishing, Imprint: Springer KW - business KW - Accounting KW - Bookkeeping KW - Organization KW - Planning KW - Business ethics KW - Business and Management KW - Accounting/Auditing KW - Business Ethics N1 - Introduction -- Literature Review -- Conceptual Framework and Hypotheses Development -- Research Method -- Results -- Discussion and Implications -- Summary, Limitations and Conclusions N2 - This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of its effectiveness. This book focuses on the relationship between corporate governance and earnings management, and shows that corporate governance is effective in improving earnings quality and reducing accounting and governance risks. The authors also question the relation between corporate governance and company performance and present results of their analysis in this book UR - http://dx.doi.org/10.1007/978-3-319-10996-1 ER -