Abstract
Prior research has overlooked board processes and examined direct links between board structure and monitoring financial reporting with mixed results. We use an input–process–output heuristic model to argue that board processes mediate the association between board structure and earnings persistence. Our results support this assertion by showing the mediating effect of board processes and the impact on managerial behaviour in relation to monitoring financial reporting. We contribute to the accounting and finance literature by demonstrating the importance of examining alternative theoretical models and board-process variables, along with structure. This article also highlights the importance of establishing best-practice guidelines around board processes in governance regulations.JEL Classification: M41, G34
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
