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The impact of non-mandatory corporate governance on auditors' client acceptance, risk and planning judgments
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Abstract-We examine the effect of non-mandatory corporate governance practices on a comprehensive set of audit judgments.1 We provide initial evidence on how auditors respond to corporate governance in an institutional environment where corporate governance is not mandated by law. Based on the agency and resource dependence theories, we hypothesise associations between corporate governance and auditors' judgments relating to client acceptance, risk assessments, and the extent and timing of su...
Related newspaper, magazine, and journal articles from HighBeam Research
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CORPORATE GOVERNANCE IS KEY: INVESTORS' DEMANDS LEAD TO INCREASED CHANGES WORLDWIDE.
Pensions & Investments
; NEWTON, Mass. -- The fight to attract global capital -- and please international investors -- has led to a sea change in corporate governance over the past year, says the author of a recent report on trends in global corporate governance. ``This has been a tidal wave year for corporate governance
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The missing link in corporate governance.(risk manager's role in corporate governance)
Risk Management
; Continued skepticism among shareholders due to the dot-com meltdown, accounting scandals and the largest corporate bankruptcies in history have made corporate governance an issue that will not go away. Formerly regarded as a series of arcane legal and regulatory hurdles to clear, corporate
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Corporate Governance: Still Broke, No Fix in Sight
Journal of Corporation Law
; I. INTRODUCTION Dissatisfaction with the governance of public companies is as old as the public company itself, but public concern about corporate governance is spasmodic. When the stock market booms, as in the 1990s, investors are merrily engrossed counting their profits and don't fret about
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From corporate governance to corporate responsibility: the changing boardroom agenda.
Ivey Business Journal Online
; For a time, good corporate governance and socially responsible investment (SRI) had little to do with each other. The growing activism of institutional shareholders, however, has made SRI--along with what this author calls the economics of reputation, and the recognition that CSR must be
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CORPORATE GOVERNANCE ; On Parallel Planes - The benefits of merging corporate governance and TQM thinking The parallel disciplines of good corporate governance and total quality management should be merged to create a best practice model for business excellence that keeps customers, stakeholders and regulators satisfied, argues Dr Siham El-Kafafi.
New Zealand Management
; The collapse of high-profile business giants such as Enron rammed home like never before the importance of strong and ethical corporate governance. But is good corporate governance, as a standalone principle, sufficient to placate stakeholders; those with a vested interest in an organisation, whose
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