The Debates and Controversies section carries two types of submissions. The first is by whereby two scholars in corporate governance engage in a debate around one of the broad themes identified on the Annals website, encompassing the range of topics covered by review articles in the journal. The second is where a single author seeks to identify or establish a new debate and controversy, setting the process under way for what may lead to a broader debate across the field. In both instances, we are neither seeking purely theoretical or empirical papers, but rather conceptual pieces that focus on theoretical or empirical challenges and emerging issues.