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Business Organizations Law

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2010

Boston College Law School Faculty Papers

Financial reporting

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Corporate Governance And Accountability, Renee M. Jones Jan 2010

Corporate Governance And Accountability, Renee M. Jones

Boston College Law School Faculty Papers

This book chapter on Corporate Governance and Accountability is a contribution to the book CORPORATE GOVERNANCE - SYNTHESIS OF THEORY, RESEARCH, AND PRACTICE (Wiley, forthcoming 2010), edited by Ronald Anderson and H. Kent Baker. This chapter describes the sources of corporate governance standards for American corporations and analyzes the accountability mechanisms designed to ensure that corporate officials act faithfully in their management of corporate affairs. The chapter focuses on the financial reporting system under the U.S. securities laws which forms the foundation of the accountability system, and discusses structures and rules designed to ensure the integrity of financial reporting. The ...