Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions

2011 ◽  
Vol 30 (3) ◽  
pp. 1-31 ◽  
Author(s):  
Joseph V. Carcello ◽  
Dana R. Hermanson ◽  
Zhongxia (Shelly) Ye

SUMMARY Over the past two decades, the corporate governance literature in accounting and auditing has grown rapidly. To better understand this body of work, we discuss 12 recent literature review or meta-analysis papers and summarize selected results (i.e., clusters of papers with new and interesting results) from recent empirical research papers, after reviewing the findings of over 250 studies. Our corporate governance focus is primarily on corporate board and audit committee issues. We discuss the major insights from this literature and the practice implications of these findings. In addition, we identify a number of opportunities for future research. In particular, we make suggestions for: (1) improved research paradigms in corporate governance, (2) extensions of existing research, and (3) new or emerging lines of research.

Author(s):  
Xiaochen Zhang ◽  
Lanxin Hui ◽  
Linchao Wei ◽  
Fuchuan Song ◽  
Fei Hu

Electric power wheelchairs (EPWs) enhance the mobility capability of the elderly and the disabled, while the human-machine interaction (HMI) determines how well the human intention will be precisely delivered and how human-machine system cooperation will be efficiently conducted. A bibliometric quantitative analysis of 1154 publications related to this research field, published between 1998 and 2020, was conducted. We identified the development status, contributors, hot topics, and potential future research directions of this field. We believe that the combination of intelligence and humanization of an EPW HMI system based on human-machine collaboration is an emerging trend in EPW HMI methodology research. Particular attention should be paid to evaluating the applicability and benefits of the EPW HMI methodology for the users, as well as how much it contributes to society. This study offers researchers a comprehensive understanding of EPW HMI studies in the past 22 years and latest trends from the evolutionary footprints and forward-thinking insights regarding future research.


Author(s):  
Mi Jeong Kim ◽  
Xiangyu Wang ◽  
Xingquan Zhu ◽  
Shih-Chung Kang

A growing body of research has shown that Augmented Reality (AR) has the potential to contribute to interaction and visualization for architecture and design. While this emerging technology has only been developed for the past decade, numerous journals and conferences in architecture and design have published articles related to AR. This chapter reviews 44 articles on AR especially related to the architecture and design area that were published from 2005 to 2011. Further, this chapter discusses the representative AR research works in terms of four aspects: AR concept, AR implementation, AR evaluation, and AR industry adoption. The chapter draws conclusions about major findings, research issues, and future research directions through the review results. This chapter will be a basis for future research of AR in architecture and design areas.


Author(s):  
Robert S. Friedman ◽  
Desiree M. Roberts ◽  
Jonathan D. Linton

Although the goal of this book is to provide foundational knowledge through indepth consideration of the seminal literature in the technology innovation management field, we now offer some thoughts on integrating the past, present, and future research directions in this field. The underlying theme that holds together the research considered in this book is the tension between the old (current routine) and the new (innovation). Mainstream business and management theory, like economic theory, focuses on the assumption of equilibrium. The study of technology innovation management at its core considers how to manage in the face of dynamics caused by the novelty and uncertainty associated with innovation. The nature of these dynamics can differ depending on a variety of factors. In some cases, the innovation causes smaller disruptions, due either to the magnitude or the nature of its effects. Such changes are often associated with terminology such as continuous, evolutionary, incremental, or sustaining. At other times, the disruptions are quite large, either due to a greater magnitude of change or a substantial difference in the change. These changes are often associated with terms such as discontinuous, disruptive, radical, or revolutionary. A major challenge to technology innovation management research is that the assumption of equilibrium is needed in many cases to allow for sufficient simplification of phenomena to produce generalizable theory and solutions that are tractable and close formed.


2020 ◽  
Vol 45 (3) ◽  
pp. 425-448
Author(s):  
Valerie Dawn Caines ◽  
Monique F Crane ◽  
Jack Noone ◽  
Barbara Griffin ◽  
Shiksha Datta ◽  
...  

In this article, we focus on the ever-growing numbers of older workers and considerations for workplace practices and policies that make the most from the qualities older workers bring. To begin, we explore the socio-political context examining employment trends for older workers and highlight policies and trends that inform workforce planning. We then extend the discussion of older workers from the perspective of person–environment (P-E) fit, entrepreneurship, resilience and cognitive functioning. Each of these perspectives have received increased research and practitioner attention over the past two decades. They present opportunities to increase our understanding of older people in a workplace context and how to support older workers in a socio-political environment focused on career longevity. We argue that a new national strategy is needed to guide future initiatives and policy development. We propose future research directions and practitioner intervention prospects. JEL Classification: M54


2002 ◽  
Vol 27 (1_suppl) ◽  
pp. 137-148 ◽  
Author(s):  
Anthony H. Winefield

Research on unemployment, underemployment and organisational stress have become major social issues over the past 20 years and have attracted considerable research interest on the part of organisational psychologists both in Australia and overseas. Globalisation has led to restructuring and downsizing in many industrialised societies and a shift, for many workers, from the prospect of secure, long-term employment, to unemployment or inadequate or insecure employment. This paper reviews the research on these topics, discusses their theoretical implications and suggests future research directions.


Author(s):  
Miri Scharf

Relatively little research has examined the grandparent–adult grandchild relationship, although these relationships might play a more significant role than in the past, possibly impacting grandchildren’s development and the adjustment of both parties. This chapter reviews different theoretical perspectives related to this bond and presents the special flavor of this bond during emerging adulthood resulting from the different developmental trajectories of grandparents and grandchildren that mutually influence one another. Empirical findings demonstrating large variation both within and between families regarding frequency of contact and quality of the relations are presented, as well as various contextual and demographic variables that might mediate and moderate these variations. Finally, the importance of studying this bond, future research directions, and possible implications are discussed.


Author(s):  
JC Noble

Semi-arid woodlands are an important part of the Australian landscape and they have been the focus for scientific research by CSIRO since the 1960s. This book reviews that research and sets it in a historical perspective. It examines the development of pastoral science, with particular reference to the farming frontier in western New South Wales, as well as research conducted by CSIRO over the past thirty years aimed at helping manage increasing shrub densities while improving productivity. The author discusses past, current and future research directions and looks at how management perceptions and approaches continue to change as understanding of ecological processes and new strategies evolve.


2016 ◽  
Vol 17 (1) ◽  
pp. 35-51 ◽  
Author(s):  
Marinko ŠKARE ◽  
Tea HASIĆ

Corporate governance in today's modern economies is growing in importance within the growth accounting equation. Although we look at corporate governance as final product of 20/21st century economies, old economic growth theories were aware of its importance for growth and development. Roots of corporate governance go back to the ancient economies of India and Greece also. This paper offers a consistent literature review assessing the nexus between corporate performance and economic growth. Individual and cross-country studies show corporate governance in majority of the cases positively affects firms performance and in turn nations' economic growth. Empirical and theoretical research show corporate governance is an important growth determinant to be reviewed in the field of growth models. This article summarizes main findings providing future research directions on the corporate governance – economic growth nexus.


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