Publication: Información Contable y Gobierno Corporativo
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Date
2004
Authors
Monterrey Mayoral, Juan
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Abstract
El presente trabajo tiene por objeto analizar la relación existente entre Gobierno Corporativo y Contabilidad, desde la idea básica es que la información contable es en sí mismo un producto de la actividad de gobierno, pero al mismo tiempo constituye un input de ésta, al alimentar dicho proceso. Delimitamos el marco teórico de la relación entre Gobierno Corporativo e información contable, identificamos el origen de las imperfecciones existentes y discutimos el papel que pueden desempeñar los incentivos y la monitorización eficiente para mitigar aquéllas, entre las que se encuentran los comités de auditora. Seguidamente examinamos la literatura más relevante sobre la cuestión y damos a conocer nuestra opinión sobre aquellos aspectos metodológicos que revisten mayor interés, así como algunas sugerencias para investigaciones futuras
The purpose of this paper is to analyze the relationship between Accounting and Corportate Governance, based on the contention that accounting information is both, a product of the governance function and one of its input, as it feeds Corporate Governance processes. The paper defines the theoretical framework of the relationship between Corporate Governance and accounting information, identifies the sources of the relationship between Corporate Governance and accounting information, identifies the sources of the existing imperfections and discusses the role that incentives and monitoring mechanisms (among them, audit committes) may play in order to mitigate them. The most relevant contributions to the literature are then reviewed and, finally, a view on the most interesting metohological issues as well as some suggestions for future research are provided.
The purpose of this paper is to analyze the relationship between Accounting and Corportate Governance, based on the contention that accounting information is both, a product of the governance function and one of its input, as it feeds Corporate Governance processes. The paper defines the theoretical framework of the relationship between Corporate Governance and accounting information, identifies the sources of the relationship between Corporate Governance and accounting information, identifies the sources of the existing imperfections and discusses the role that incentives and monitoring mechanisms (among them, audit committes) may play in order to mitigate them. The most relevant contributions to the literature are then reviewed and, finally, a view on the most interesting metohological issues as well as some suggestions for future research are provided.
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