Between the lines: co-opted boards and accounting controversies
  • Shakri, Irfan Haider
  • Chung, Chune Young
  • Ryu, Doojin
Citations

WEB OF SCIENCE

0
Citations

SCOPUS

1

초록

We examine the monitoring role of co-opted directors concerning accounting controversies in the US market. Such controversies are more frequent in firms with a higher proportion of co-opted directors, persisting in the presence of earnings management and powerful CEOs. Supporting the 'dark side view', our results question the effectiveness of co-opted directors, thereby offering implications for stakeholders and contributing to the ongoing debate on their effectiveness.

키워드

Accounting controversiesCEOco-opted directorsearnings management
제목
Between the lines: co-opted boards and accounting controversies
저자
Shakri, Irfan HaiderChung, Chune YoungRyu, Doojin
DOI
10.1080/13504851.2025.2559170
발행일
2025-09
유형
Article; Early Access
저널명
Applied Economics Letters
32
20
페이지
2885 ~ 2890