Show simple item record Marnet, Oliver 2008-11-07T10:23:20Z 2008-11-07T10:23:20Z 2005-09
dc.identifier.citation Marnet , O 2005 , ' Behaviour and rationality in corporate governance ' International Journal of Behavioural Accounting and Finance , vol 39 , no. 3 , pp. 613-632 . DOI: 10.1504/IJBAF.2008.021027 en
dc.identifier.issn 1753-1969
dc.identifier.other PURE: 82291
dc.identifier.other PURE UUID: 44a7deb4-90bb-4b7f-90ce-e5629c3ae88f
dc.identifier.other dspace: 2160/908
dc.description Marnet, Oliver, 'Behaviour and rationality in corporate governance', Journal of Economic Issues (2005) 39(3) pp.613-632 RAE2008 en
dc.description.abstract The agency view of corporate governance requires effective monitors and gatekeepers to align the interests of the agent with those of the principal. One common denominator in recent corporate debacles appears to be the collective failure of gatekeepers and monitors. This paper suggests that conventional proposals to reform corporate governance through legislation, codes of best practice, and the like, are necessary, but underestimate the pressures from conflicts of interest and bias which reputation intermediaries face in their interaction with colleagues and clients. The aim of this paper is to integrate various strands of the literature on corporate governance, cognitive research and behavioural economics to shed light on questions regarding the independence of boards of directors and external auditors. en
dc.format.extent 20 en
dc.language.iso eng
dc.relation.ispartof International Journal of Behavioural Accounting and Finance en
dc.rights en
dc.subject behaviour en
dc.subject rationality en
dc.subject corporate governance en
dc.subject audit en
dc.subject directors en
dc.subject monitoring failure en
dc.subject heuristics en
dc.subject bias en
dc.subject gatekeepers en
dc.subject monitors en
dc.subject conflicts of interest en
dc.subject cognitive research en
dc.subject behavioural economics en
dc.subject independence en
dc.subject boards of directors en
dc.subject external auditors en
dc.title Behaviour and rationality in corporate governance en
dc.type /dk/atira/pure/researchoutput/researchoutputtypes/contributiontojournal/article en
dc.contributor.institution School of Management and Business en
dc.contributor.institution Accounting en
dc.description.status Peer reviewed en

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