文章基本信息

标题：Corporate Governance, Financial Accounting Information and Control Mechanisms: A Way to Combat Corruption
本地全文：下载
作者：Naheeda Ali ; Kanwal Iqbal Khan
期刊名称：Journal of Business and Social Review in Emerging Economies
印刷版ISSN：2519-089X
电子版ISSN：2519-0326
出版年度：2022
卷号：8
期号：1
页码：197-208
DOI：10.26710/jbsee.v8i1.2201
语种：English
出版社：CSRC Publishing
摘要：Corporate governance has recently attained huge attention in corporate law and is considered an antidote to combat corporate corruption. The study aims to examine the relationship between; accounting information, corporate control mechanisms and corruption. Design/Methodology/Approach: It conducts a critical evaluation of the relevant literature that interrogates the contribution of good corporate governance of the financial accounting information as the use of externally reported financial accounting data in both direct and indirect ways. Findings: Results suggest that corporate control mechanisms are the most effective tools for reducing corruption from the supply side. These mechanisms are essential for improving the operation of securities markets, which in the uncertain environment of this era seek accurate and reliable information based on transparent financial statements. Implications/Originality/Value: This study will help to understand the significance of implementing corporate governance regulation, corporate control mechanisms and accounting information that can help eradicate corporate corruption. The use of transparent financial accounting information in corporate control systems improves the governance process efficacy, avoiding corporate corruption. It will suggest that corporate governance and control procedures can curb the offence of bribery and fraud by acting as a deterrent to corruption.
关键词：Corporate law;Corruption;Corporate governance;Financial accounting information;Control mechanisms