MétaCan
Menu
Back to cohort
Record W2895042943 · doi:10.1177/0149206318801999

Board Independence and Corporate Misconduct: A Cross-National Meta-Analysis

2018· article· en· W2895042943 on OpenAlexaff
François Neville, Kris Byron, Corinne Post, Andrew Ward

Bibliographic record

VenueJournal of Management · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsMcMaster University
Fundersnot available
KeywordsMisconductCorporate governanceIndependence (probability theory)AccountingContext (archaeology)Auditor independenceAuditAudit committeeBusinessPolitical sciencePublic relationsLawInternal auditJoint auditFinance

Abstract

fetched live from OpenAlex

Although increased board independence is a commonly offered solution to curbing corporate misconduct, scholars have expressed skepticism about its effectiveness, and empirical evidence is mixed. We argue that the relationship between board independence and corporate misconduct is likely nuanced—and may vary by the type of independence (e.g., independence on the whole board or on the audit committee) and by national context. We conducted a meta-analysis of 135 studies spanning more than 20 countries. We find that the board independence–corporate misconduct relationship (a) is generally negative, (b) varies based on the implementation form that independence takes on (i.e., independence of the whole board, on the audit committee, or between the roles of CEO and board chair), and (c) is more strongly negative in countries with less corruption. We advance corporate governance theory and research by demonstrating that the popular governance practice of increasing board independence must both account for the manner in which independence is implemented and consider the powerful influence of firms’ broader societal context to clearly understand its effect. Further, based on our review of the literature, we uncover opportunities for the advancement of corporate governance and corporate misconduct research.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.043
metaresearch head score (Gemma)0.106
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Meta-analysis · Consensus signal: Meta-analysis
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.043
Threshold uncertainty score0.230

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0430.106
Meta-epidemiology (narrow)0.0020.001
Meta-epidemiology (broad)0.0070.034
Bibliometrics0.0070.009
Science and technology studies0.0010.001
Scholarly communication0.0040.003
Open science0.0030.002
Research integrity0.0020.003
Insufficient payload (model declined to judge)0.0040.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.105
GPT teacher head0.289
Teacher spread0.183 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designMeta-analysis
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations219
Published2018
Admission routes1
Has abstractyes

Explore more

Same venueJournal of ManagementSame topicCorporate Finance and GovernanceFrench-language works237,207