Board Monitoring of the Chief Financial Officer: A Review and Research Agenda
Board Monitoring of the Chief Financial Officer: A Review and Research Agenda
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董事会对首席财务官的监督：审查和研究议程
DOI：
10.1111/corg.12188
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发表时间：
2017
期刊：
影响因子：
--
通讯作者：
Anja Tuschke
中科院分区：
文献类型：
--
作者：
David Uhde;Patricia Klarner;Anja Tuschke
管理类型综述研究问题/问题研究董事会如何管理个别高层管理团队（TMT）成员，即，除了首席执行官之外，高级管理人员仍然稀缺和分散。在这项研究中，我们回顾了现有的研究对董事会监督的首席财务官（CFO）-一个越来越有影响力的演员在公司的最高-综合它，并提出了一个综合的未来研究议程对董事会治理的首席财务官。和管理文献表明，现有的研究强调董事会的需要，以监督首席财务官作为一个主要的战略演员在公司。然而，研究往往集中在董事会监督活动的选择性方面，忽视了中央董事会属性如何影响CFO的有效治理。因此，我们开发了一个全面的模型，董事会监督和咨询的首席财务官，解决了董事会属性在治理活动中的作用。理论/学术implicationsOur未来的研究计划对董事会治理的首席财务官有助于发展更好地了解董事会的组成，结构，特点，和流程影响不同的董事会监督和咨询活动。从业者/政策含义我们提供了一个框架，董事会负责管理首席财务官，强调他们在选择、解雇和补偿首席财务官时以及在批准其决定和就其建议提出建议时必须考虑的因素。我们还为首席财务官提供了影响其解雇、薪酬以及与董事会合作的因素的见解。
Manuscript TypeReviewResearch Question/IssueResearch on how boards govern individual top management team (TMT) members, i.e., senior executives aside from the CEO, is still scarce and fragmented. In this study, we review extant research on board monitoring of the Chief Financial Officer (CFO) – an increasingly influential actor at the top of the firm – synthesize it, and propose an integrative future research agenda on board governing of the CFO.Research Findings/InsightsOur review of the accounting, finance, and management literatures reveals that extant research emphasizes the board's need to monitor the CFO as a major strategic actor in the firm. However, studies have frequently focused on selective aspects of board monitoring activities, neglecting how central board attributes influence effective governance of the CFO. We therefore develop a comprehensive model of board monitoring and advising of the CFO that addresses the role of board attributes in governance activities.Theoretical/Academic ImplicationsOur future research program on board governance of the CFO contributes to developing a better understanding of how board composition, structure, characteristics, and processes influence different board monitoring and advising activities.Practitioner/Policy ImplicationsWe offer a framework for boards of directors responsible for governing CFOs, highlighting the factors they have to take into consideration when selecting, dismissing, and compensating the CFO and when ratifying her decisions and rendering advice on her proposals. We also provide CFOs with insights into the factors that influence their dismissal, compensation, and collaboration with the board.
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