Corporate Governance and Contingency Theory

A Structural Equation Modeling Approach and Accounting Risk Implications

  • Abdul Ghofar
  • Sardar M.N. Islam

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

Table of contents

  1. Front Matter
    Pages i-xxi
  2. Abdul Ghofar, Sardar M. N. Islam
    Pages 1-10
  3. Abdul Ghofar, Sardar M. N. Islam
    Pages 11-40
  4. Abdul Ghofar, Sardar M. N. Islam
    Pages 41-52
  5. Abdul Ghofar, Sardar M. N. Islam
    Pages 53-76
  6. Abdul Ghofar, Sardar M. N. Islam
    Pages 77-123
  7. Abdul Ghofar, Sardar M. N. Islam
    Pages 125-142
  8. 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.


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

Authors and affiliations

  • Abdul Ghofar
    • 1
  • Sardar M.N. Islam
    • 2
  1. 1.Brawijaya UniversityMalangIndonesia
  2. 2.VISES, College of BusinessVictoria UniversityMelbourneAustralia

Bibliographic information

  • DOI
  • Copyright Information Springer International Publishing Switzerland 2015
  • Publisher Name Springer, Cham
  • eBook Packages Business and Economics
  • Print ISBN 978-3-319-10995-4
  • Online ISBN 978-3-319-10996-1
  • Series Print ISSN 1431-1941
  • Series Online ISSN 2197-716X
  • Buy this book on publisher's site
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