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The framework for board accountability in corporate governance

Keay, Andrew and Loughrey, Joan 2015, The framework for board accountability in corporate governance, Legal Studies, vol. 35, no. 2, pp. 252-279, doi: 10.1111/lest.12058.

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Title The framework for board accountability in corporate governance
Author(s) Keay, Andrew
Loughrey, Joan
Journal name Legal Studies
Volume number 35
Issue number 2
Start page 252
End page 279
Total pages 28
Publisher Wiley-Blackwell
Place of publication Chichester, Eng.
Publication date 2015-06
ISSN 0261-3875
1748-121X
Summary In the wake of the financial crisis, there has been much discussion about whether boards (particularly of banks) are sufficiently accountable. However, while a significant literature has grown up in relation to the study of accountability in various disciplines, particularly public administration and politics, in the field of corporate governance there has been little consideration of what accountability means or entails. This is problematic: without a clearer idea of the elusive concept of accountability, debates about board accountability may be at cross-purposes. It will be difficult to assess whether particular corporate governance mechanisms promote board accountability, and if not, why not. The lack of clarity can also mask accountability deficits. This paper addresses this gap, setting out why accountability is important and offering an account of what accountability means in the corporate governance context, focusing on board accountability, in order to provide a framework for future research.
Language eng
DOI 10.1111/lest.12058
Field of Research 1801 Law
Socio Economic Objective 970118 Expanding Knowledge in Law and Legal Studies
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Society of Legal Scholars
Persistent URL http://hdl.handle.net/10536/DRO/DU:30091781

Document type: Journal Article
Collection: Law
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