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Record W2895042943 · doi:10.1177/0149206318801999

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

2018· article· en· W2895042943 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.251
Threshold uncertainty score0.592

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.000

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