© 2015

Corporate Governance and Contingency Theory

A Structural Equation Modeling Approach and Accounting Risk Implications


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

  1. 1.Brawijaya UniversityMalangIndonesia
  2. 2.VISES, College of BusinessVictoria UniversityMelbourneAustralia

About the authors

Dr. Abdul Ghofar is a lecturer at Brawijaya University, Indonesia. He graduated from DBA program at Victoria University and Master of Accounting, Melbourne University, Australia. He is the member of the certification board of CPA Indonesia.

Professor Sardar M. N. Islam undertakes research, teaching, or doctorate supervision work in a wide range of disciplines in applied management science, accounting, economics, finance, business, and law. In his research, he has undertaken rigorous scientific studies of popular and emerging issues in business and law disciplines. He has published a large number of articles and 21 books in the above areas. Each of these books makes significant scientific contributions to the literature and most of them are published by prestigious publishers in their highly regarded book series.

Bibliographic information

  • Book Title Corporate Governance and Contingency Theory
  • Book Subtitle A Structural Equation Modeling Approach and Accounting Risk Implications
  • Authors Abdul Ghofar
    Sardar M.N. Islam
  • Series Title Contributions to Management Science
  • Series Abbreviated Title Contributions to Management Science(Physica)
  • DOI
  • Copyright Information Springer International Publishing Switzerland 2015
  • Publisher Name Springer, Cham
  • eBook Packages Business and Economics Business and Management (R0)
  • Hardcover ISBN 978-3-319-10995-4
  • Softcover ISBN 978-3-319-38050-6
  • eBook ISBN 978-3-319-10996-1
  • Series ISSN 1431-1941
  • Series E-ISSN 2197-716X
  • Edition Number 1
  • Number of Pages XXI, 168
  • Number of Illustrations 17 b/w illustrations, 0 illustrations in colour
  • Topics Accounting/Auditing
    Business Ethics
  • Buy this book on publisher's site
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