Executive Takeaways
■ Good board / audit committee traits have been associated with good accounting outcomes. ■ Regulation and best practices are causing boards and audit committees to look similar. ■ The ability to link good governance on paper with good accounting now is fading. ■ We offer many avenues for future research in the new governance landscape.
Dana R. Hermanson, Professor, Dinos Eminent Scholar Chair of Private Enterprise
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