Non-executive directors in the Netherlands: Another expectations gap?

Accounting and Business Research

Volumn 34, Issue 1, 2004, Pages 25-41

  Hooghiemstra, Reggy ^a,b   Van Manen, Jaap ^a,c  

^a UNIVERSITY OF GRONINGEN   (Netherlands)

^b ERASMUS UNIVERSITY   (Netherlands)

^c Experimental Development Group of PricewaterhouseCoopers LLP

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33750378945     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2004.9729949     Document Type: Article

References (53)

1. Bolt, W. And Peeters, W. (1998). 'Corporate governance in the Netherlands'. In M. Balling, Hennessy, E., and Fernández-Álvarez, A.I. (eds.). Corporate Governance, Financial Markets and Global Convergence. Dordrecht: Kluwer Academic Publishers.
2. Boot, A.W.A. (1994). 'Corporate governance, structuur-regime en de financiering van het bedrijfsleven', Maandblad voor Accountancy en Bedrijfseconomie, 68(12): 724-736.
3. Cadbury Committee (1992). Report of the Committee on the Financial Aspects of Corporate Governance. London: Gee Publishing.
4. Carson, E. (2002). 'Factors associated with the development of board sub-committees'. Corporate Governance: An International Review, 10(1): 4-18.
5. Charkham, J.P. (1995). Keeping Good Company. Oxford: Clarendon Press.
6. Dayha, J., McConnell, J.J., and Travlos, N.G. (2002). 'The Cadbury Committee, corporate performance, and top management team turnover', Journal of Finance, 57(1): 461-483.
7. Deegan, C. and Rankin, M. (1999). 'The environmental reporting expectations gap: Australian evidence', British Accounting Review, 31(3): 313-346.
8. De Jong, A., Kabir, R., Marra, T., and Röell, A. (2001). 'Ownership and control in the Netherlands'. In F. Barca and M. Becht (eds.). The Control of Corporate Europe. Oxford: Oxford University Press.
9. Demb, A. and Neubauer, F.F. (1992). The Corporate Board: Confronting the Paradoxes. New York: Oxford University Press.
10. De Savornin Lohman, H.A. (1996). Duties and Liability of Directors and Shareholders Under Netherlands Law: Piercing the Corporate Veil. London: Kluwer Law International.
11. Donaldson, L. and Davis, J.H. (1994). 'Boards and company performance: Research challenges the conventional wisdom', Corporate Governance: An International Review, 2(2): 151-160.
12. Dutch Foundation Corporate Governance (2002). Corporate governance in Nederland 2002. De stand van zaken. Amsterdam: Nederlandse Stichting Corporate Governance.
13. Fama, E.F. and M.C. Jensen (1983). 'Separation of ownership and control'. Journal of Law and Economics, 26: 301-325.
14. Fowler, R.J. (1984). Survey Research Methods. Beverly Hills: Sage Publications.
15. Goodijk, R. (2000). 'Corporate governance and workers' participation'. Corporate Governance: An International Review, 8(4): 305-310.
16. Greenbury Committee (study group on directors' remuneration) (1995). Code of Best Practice. London: Gee Publishing.
17. Groot, T.L.C.M. (1998). 'Financial markets, corporate governance, and the impact of performance pressures on R&D management in the Netherlands'. In I.S. Demirag (ed.). Corporate governance, accountability, and pressures to perform: An international study. Studies in managerial and financial accounting (vol. 8). Stamford: JAI Press.
18. Hampel Committee (1998). Final Report. London: Gee Publishing.
19. Higgs, D. (2003). Review of the role and effectiveness of non-executive directors. London: Department of Trade and Industry.
20. Honée, H.J.M.N. (1996). 'Commissarissen, gezanten uit Niemandsland?' De Naamlooze Vennootschap, 74(11): 276-283.
21. Humphrey, C., Moizer, P., and Turley, S. (1993). 'The audit expectations gap in Britain: An empirical investigation'. Accounting and Business Research, 23(91a): 395-411.
22. Keasey, K. and Wright, M. (1993). 'Issues in corporate accountability and governance: an editorial'. Accounting and Business Research, 23(91a): 291-303.
23. Klijnsmit, P., van Praag, B., and Wallage, Ph. (1999). Opvattingen over accountants'. Maandblad voor Accountancy en Bedrijfseconomie, 73(6): 298-307.
24. Laing, D. and Weir, C. (1999). 'Governance structures, size and corporate performance in UK firms'. Management Decision, 37(5): 457-464.
25. Limperg Institute (1987). Opvattingen over Accountants. Amsterdam: Limperg Instituut.
26. Lorsch, J.W. (1995). 'Empowering the board'. Harvard Business Review, January-February: 107-117.
27. Maassen, G.F. and Van den Bosch, F.A.J. (1999). 'On the supposed independence of two-tier boards: formal structure and reality in the Netherlands'. Corporate Governance: An International Review, 7(1): 31-37.
28. Macdonald, N. and Beattie, A. (1993). 'The corporate governance jigsaw', Accounting and Business Research, 23(91a): 304-310.
29. Manson, S. and Zaman, M. (2000). Auditor communication in an evolving environment: Going beyond SAS 600 auditors' reports on financial statements. Research paper 2000-10 School of Management and Business, University of Wales, Aberystwyth.
30. McNulty, T. and Pettigrew, A. (1996). 'The contribution, power, and influence of part-time board members'. Corporate Governance: An International Review, 4(2): 160-179.
31. McNulty, T. and Pettigrew, A. (1999). 'Strategists on the board'. Organisation Studies, 20(1): 47-74.
32. Mendel, M.M. (1989). Het Vennootschappelijk Belang, Mede in Concernverband Beschouwd. Deventer: Kluwer.
33. Moerland, P.W. (1999). Corporate Supervision in the Netherlands. Paper presented at the conference, 'Convergence and diversity in corporate governance regimes and capital markets'. 4-5 November 1999, Tilburg.
34. Murphy, P. and Maynard, M.L. (1996). 'Using judgement profiles to compare advertising agencies' and clients' campaign values'. Journal of Advertising Research, 36(2): 19-27.
35. Neave, H.R. and Worthington, P.L. (1992). Distribution Free Tests. London: Routledge.
36. OECD (1998). OECD Principles on Corporate Governance. Paris: OECD.
37. Oppenheim, A.N. (1992). Questionnaire Design, Interviewing and Attitude Measurement. London: Pinter.
38. O'Sullivan, N. (2000). 'The determinants of non-executive representation on the board of large UK companies'. Journal of Management and Governance, 4(4): 283-297.
39. Peters Committee (1997). Corporate Governance in the Netherlands: Forty Recommendations. Amsterdam: Secretariat Committee on Corporate Governance (a copy can be downloaded from www.ecgi.de).
40. Pettigrew, A. (1992). 'On studying managerial elites'. Strategic Management Journal, 13: 163-182.
41. Porter, B. (1993). 'An empirical study of the audit expectation- performance gap'. Accounting and Business Research, 24(93): 49-68.
42. PricewaterhouseCoopers (2002). Competing for Capital: Analysts' Perceptions of the Competitive Position of Dutch Companies, An International Survey. Amsterdam: PwC Netherlands.
43. Reay, C. (1994). 'Non-executives and the expectations gap'. Accountancy, 114(1213): 74-75.
44. Sheridan, T. and Kendall, N. (1992). Corporate Governance: An Action Plan for Profitability and Business Success. London: FT/Pitman Publishing.
45. Short, H., Keasey, K., Wright, M., and Hull, A. (1999). 'Corporate governance: from accountability to enterprise'. Accounting and Business Research, 29(4): 337-352.
46. Sikka, P., Puxty, P., Willmott, H., and Cooper, C. (1992). Eliminating the Expectations Gap? ACCA-Certified Research Report 28. London: ACCA.
47. Sikka, P., Puxty, P., Willmott, H., and Cooper, C. (1998). 'The impossibility of eliminating the expectations gap: some theory and evidence'. Critical Perspectives on Accounting, 9(3): 299-330.
48. Sociaal-Economische Raad (SER) (2001). Advies over het Functioneren en de Toekomst van de Structuurregeling. Downloaded from www.ser.nl.
49. Stiles, P. and Taylor, B. (2001). Boards at Work: How Directors View Their Roles and Responsibilities. New York: Oxford University Press.
50. Tricker, R.I., (1994). International Corporate Governance. New York: Prentice-Hall.
51. Van Manen, J.A. (1999). Monitor in het Belang van de Vennootschap (with summary in English). Den Haag: Elsevier.
52. Van Manen, J.A. and Hooghiemstra, R.B.H. (1999). 'Normen voor commissarissen: Een verwachtingskloof?' Maandblad voor Accountancy en Bedrijfseconomie, 73(8): 513-524.
53. Weimer, J. and Paape, J.C. (1999). 'A taxonomy of systems of corporate governance',. Corporate Governance: An International Review, 7(2): 152-166.