Accountability processes in boardrooms: A conceptual model of manager-non-executive director information asymmetry

  title={Accountability processes in boardrooms: A conceptual model of manager-non-executive director information asymmetry},
  author={Niamh M. Brennan and Collette E. Kirwan and John Redmond},
  journal={Accounting, Auditing \& Accountability Journal},
Purpose - – The purpose of this paper is to understand the influence of information and knowledge exchange and sharing between managers and non-executive directors is important in assessing the dynamic processes of accountability in boardrooms. By analysing information/knowledge at multiple levels, invoking the literature on implicit/tacit and explicit information/knowledge, the authors show that information asymmetry is a necessary condition for effective boards. The authors introduce a… Expand

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