Agency theory and accounting research : an overview of some conceptual and empirical issues

Subramaniam, Nava 2006, Agency theory and accounting research : an overview of some conceptual and empirical issues, in Methodological issues in accounting research : theories and methods, Spiramus Press, London, England, pp.55-81.

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Title Agency theory and accounting research : an overview of some conceptual and empirical issues
Author(s) Subramaniam, Nava
Title of book Methodological issues in accounting research : theories and methods
Editor(s) Hoque, Zahirul
Publication date 2006
Chapter number 5
Total chapters 26
Start page 55
End page 81
Total pages 27
Publisher Spiramus Press
Place of Publication London, England
Keyword(s) agency theory
agency costs
optimal contracts
performance evaluation
employee compensation
Summary This chapter aims to give the reader an overview of agency theory (AT) and its application in accounting research. It delineates the basic assumptions and concepts of AT and identifies the various measures that can be undertaken to minimise agency costs. The chapter also provides a summary of the commonalities and differences across the three major paradigms adopted by accounting researches when using an agency framework: Principal-Agent, Transaction Cost Economics and Positivist (Rochester) model. Further, a review of some recent theoretical and empirical studies on the design of optimal contracts, namely those relating to implicit contracts, multi-agents and multi-period issues is undertaken. Several suggestions are made for future studies adopting an AT-based approach.
ISBN 1904905129
9781904905127
Language eng
Field of Research 150101 Accounting Theory and Standards
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category B1.1 Book chapter
Persistent URL http://hdl.handle.net/10536/DRO/DU:30018584

Document type: Book Chapter
Collection: School of Accounting, Economics and Finance
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