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  • © 2015

Corporate Governance and Contingency Theory

A Structural Equation Modeling Approach and Accounting Risk Implications

  • Presents new insights on corporate governance using structural equation modeling (SEM)

  • Adds a unique approach to corporate governance research methods

  • In-depth analysis of corporate governance and contingency theory

Part of the book series: Contributions to Management Science (MANAGEMENT SC.)

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eBook USD 84.99
Price excludes VAT (USA)
  • ISBN: 978-3-319-10996-1
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 109.99
Price excludes VAT (USA)
Hardcover Book USD 109.99
Price excludes VAT (USA)

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Table of contents (7 chapters)

  1. Front Matter

    Pages i-xxi
  2. Introduction

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 1-10
  3. Literature Review

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 11-40
  4. Conceptual Framework and Hypotheses Development

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 41-52
  5. Research Method

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 53-76
  6. Results

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 77-123
  7. Discussion and Implications

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 125-142
  8. Summary, Limitations and Conclusions

    • Abdul Ghofar, Sardar M. N. Islam
    Pages 143-152
  9. Back Matter

    Pages 153-168

About this book

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.

Keywords

  • Business strategy
  • Contingency theory
  • Corporate governance
  • Earnings quality
  • Performance management
  • Structural equation modeling

Authors and Affiliations

  • Brawijaya University, Malang, Indonesia

    Abdul Ghofar

  • VISES, College of Business, Victoria University, Melbourne, Australia

    Sardar M.N. Islam

About the authors

Dr. Abdul Ghofar is a lecturer at Brawijaya University, Indonesia. He graduated from DBA program at Victoria University and Master of Accounting, Melbourne University, Australia. He is the member of the certification board of CPA Indonesia.

Professor Sardar M. N. Islam undertakes research, teaching, or doctorate supervision work in a wide range of disciplines in applied management science, accounting, economics, finance, business, and law. In his research, he has undertaken rigorous scientific studies of popular and emerging issues in business and law disciplines. He has published a large number of articles and 21 books in the above areas. Each of these books makes significant scientific contributions to the literature and most of them are published by prestigious publishers in their highly regarded book series.

Bibliographic Information

  • Book Title: Corporate Governance and Contingency Theory

  • Book Subtitle: A Structural Equation Modeling Approach and Accounting Risk Implications

  • Authors: Abdul Ghofar, Sardar M.N. Islam

  • Series Title: Contributions to Management Science

  • DOI: https://doi.org/10.1007/978-3-319-10996-1

  • Publisher: Springer Cham

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer International Publishing Switzerland 2015

  • Hardcover ISBN: 978-3-319-10995-4

  • Softcover ISBN: 978-3-319-38050-6

  • eBook ISBN: 978-3-319-10996-1

  • Series ISSN: 1431-1941

  • Series E-ISSN: 2197-716X

  • Edition Number: 1

  • Number of Pages: XXI, 168

  • Number of Illustrations: 17 b/w illustrations

  • Topics: Accounting, Organization, Business Ethics

Buying options

eBook USD 84.99
Price excludes VAT (USA)
  • ISBN: 978-3-319-10996-1
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book USD 109.99
Price excludes VAT (USA)
Hardcover Book USD 109.99
Price excludes VAT (USA)