The Corporate Governance Mechanisms in ASEAN Context: A Literature Review

Authors

  • Endah Susilowati Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia
  • Corina Joseph Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Sarawak, 94300, Kota Samarahan, Sarawak, Malaysia
  • Vicky Vendy Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia
  • Indrawati Yuhertiana Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia
  • Alfi Ardiyanti Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia
  • Ananda Faticha Putri Accounting Department, Universitas Pembangunan Nasional “Veteran” Jawa Timur, 60294, Surabaya 60294, Indonesia

DOI:

https://doi.org/10.11594/nstp.2023.3387

Keywords:

Corporate governance, ASEAN, literature review

Abstract

This study aims to review the prior studies regarding the corporate governance mechanisms in ASEAN countries. This study uses 11 selected articles published in 2018-2022 in the Scopus journal database. This study found that corporate governance mechanisms can have an impact on bank efficiency, Non-Discretionary Profits, disclosure quality, audit quality, investor reaction, tax avoidance, cost of capital, and financial distress. Further studies are encouraged by including more journal databases to gather more relevant literature in discussing corporate governance in the context of ASEAN countries.

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Published

19-05-2023

How to Cite

The Corporate Governance Mechanisms in ASEAN Context: A Literature Review. (2023). Nusantara Science and Technology Proceedings, 2023(33), 538-542. https://doi.org/10.11594/nstp.2023.3387

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