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Articles 1 - 8 of 8
Full-Text Articles in Business Law, Public Responsibility, and Ethics
What Makes For Effective Labor Representation On Pension Boards?, Johanna Weststar, Anil Verma
What Makes For Effective Labor Representation On Pension Boards?, Johanna Weststar, Anil Verma
Management and Organizational Studies Publications
This article examines the efficacy of labor representation on pension boards. Using existing literature and interviews with labor trustees, this article develops a model where a more formal approach to recruitment and selection, skill acquisition, and accountability is hypothesized to aid labor trustees in achieving effective integration and representation on pension boards. Data indicate that labor trustees are placed in a challenging environment with insufficient support from their union, other trustees, or the board. These findings have important implications for the selection, training, and integration of labor trustees and the success of a labor agenda on pension issues.
Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault
Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault
Accounting Faculty Publications
The Auditing Standards Board (ASB) of the AICPA recently issued eight new statements on auditing standards (SASs), which are effective for audits of financial statement periods beginning on or after Dec. 15, 2006. Included within this new set of audit standards is SAS No. 106: Audit Evidence, which provides guidance on the use of management assertions in obtaining audit evidence.
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
The Association Between Corporate Governance And Audit Fees, Cindy K. Harris
Business and Economics Faculty Publications
The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained …
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Segundo Congreso Nacional de Organismos Públicos Autónomos. "Autonomía, Profesionalización, Control y Transparencia"
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead, Allagash Wilderness Waterway Working Group
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead, Allagash Wilderness Waterway Working Group
Maine History & Policy Development
In his June 19, 2006, Executive Order, Governor John E. Baldacci directed the Working Group to “offer its best guidance and advice to the Governor respecting the long-term governance, management, and oversight structure for the Allagash Wilderness Waterway” (AWW). In the intervening six months the members of the Working Group have engaged in an examination of the forty-year history of the Waterway and an analysis of the conditions and circumstance that led to the Governor’s Executive Order. We have reviewed documentation of the AWW history, taken testimony at numerous public meetings and hearings, conducted correspondence with members of the several …
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead (Executive Summary), Allagash Wilderness Waterway Working Group
Allagash Wilderness Waterway Working Group On Structure, Management And Oversight: Choosing Common Ground And Moving Ahead (Executive Summary), Allagash Wilderness Waterway Working Group
Maine History & Policy Development
In his June 19, 2006, Executive Order, Governor John E. Baldacci directed the Working Group to “offer its best guidance and advice to the Governor respecting the long-term governance, management, and oversight structure for the Allagash Wilderness Waterway” (AWW). In the intervening six months the members of the Working Group have engaged in an examination of the forty-year history of the Waterway and an analysis of the conditions and circumstance that led to the Governor’s Executive Order. We have reviewed documentation of the AWW history, taken testimony at numerous public meetings and hearings, conducted correspondence with members of the several …
Gobierno De La Empresa Y Autorregulación: Bases Para La Elaboración De Códigos De Buenas Prácticas En Empresas Chilenas, Alfredo Enrione, Luis Perera
Gobierno De La Empresa Y Autorregulación: Bases Para La Elaboración De Códigos De Buenas Prácticas En Empresas Chilenas, Alfredo Enrione, Luis Perera
Alfredo Enrione
No abstract provided.
Board Interlocking Strategies In Emerging Markets: The Case Of Chile, Alfredo Enrione, Fernanzdo Zerboni
Board Interlocking Strategies In Emerging Markets: The Case Of Chile, Alfredo Enrione, Fernanzdo Zerboni
Alfredo Enrione
Interlocking directorates is a widely studied, applied measure of governance practice. Most of the research has been limited to data from developed countries and studies interlocking as an explanatory variable of other governance constructs. This work conceptualizes interlocking as a rational decision of the owner/controller of a company, as a dependent variable of board’s design, and applies the concepts in an emerging market business environment. We found significant associations between interlocking and firm characteristics such as ownership structure, industry and regulation. We finally draw some conclusions on the direct application of corporate governance theories in developing countries.