3. Evaluation of accounting scholars’ contribution to governance research
Governance research is truly interdisciplinary in nature, drawing heavily on the fields of economics, finance, law and management. Accounting also has a potentially important role to play in governance research since, as I will discuss later in this review, accounting provides the information required for most governance mechanisms to operate efficiently. Indeed, some have attributed the tremendous success of US capital markets to the sophistication of the US financial reporting system.1 It is therefore worth reflecting on the contributions of accounting scholars to governance research. As with any critical assessment of research, an evaluation of this nature is inherently subjective, but is nevertheless useful for evaluating past contributions and guiding future research efforts.

3 .评价会计学者的贡献治理研究
治理研究是真正的跨学科性质，在很大程度上借鉴领域的经济，金融，法律和管理。会计也有可能发挥重要作用，治理的研究，因为正如我稍后会讨论在本次审查，会计提供所需的信息最治理机制有效运作。事实上，一些人认为，巨大成功的美国资本市场的复杂性，美国的财务报告system.1因此，值得反思的贡献，会计学者治理研究。如同任何重要的评估研究，评估这种性质的必然是主观的，但却是有益的，以评估过去的贡献和指导今后的研究工作