Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication
Articles 1 - 6 of 6
Full-Text Articles in Business
Relationship Between The Audit Function And Effective Governance, Keith Duncan
Relationship Between The Audit Function And Effective Governance, Keith Duncan
Keith Duncan
Extract: As early as 1200 A.D. incorporated guilds in the United Kingdom (UK) required annual audits by a committee of members (Watts et al. 1983). The historical evidence suggests that the audit function evolved as an effective monitoring and bonding technology (Watts et al. 1983) that today consists of an international profession fulfilling regulatory requirements for assurance services. Despite auditing’s long history we might well ask, in the light of financial frauds such as Enron and the demise of their auditor Arthur Anderson, and the recent global financial crisis, does the modern audit function enhance effective governance? Is the audit …
Complex And Diverse Roles Performed By Non-Executive Directors In The Context Of The Implementation Of The Non-Regulatory Codes Of Corporate Governance: Evidence From Small And Medium Firms In The Uk, H Gunathilake, Palli Mulla K A Chandrakumara
Complex And Diverse Roles Performed By Non-Executive Directors In The Context Of The Implementation Of The Non-Regulatory Codes Of Corporate Governance: Evidence From Small And Medium Firms In The Uk, H Gunathilake, Palli Mulla K A Chandrakumara
Anil Chandrakumara
This study aims to address two interrelated issues. (1) What is the role of nonexecutive directors (NEDs) of public companies listed in the Alternative Investment Market (AIM) in the UK? (2) Whether AIM listed companies accept the principles and provisions of the Combined Code of Corporate Governance (CCCG)? And, if so, to what extent? The findings indicate that the nature of task of NEDs of AMI listed firms is characterised by multiplicity of tasks and task variation by the type of chair. This study contributes to fill the knowledge gap in the literature with regard to the role of NEDs …
Enacting Change In Strategic Marketing Decisions: The Role Of Regulatory Focus In Teams, Jelena Spanjol, Leona Tam, William Qualls, Jonathan Bohlmann
Enacting Change In Strategic Marketing Decisions: The Role Of Regulatory Focus In Teams, Jelena Spanjol, Leona Tam, William Qualls, Jonathan Bohlmann
Leona Tam
No abstract provided.
Collaborative Standards, Voluntary Codes And Industry Self-Regulation, Lawrence J. Lad, Craig B. Caldwell
Collaborative Standards, Voluntary Codes And Industry Self-Regulation, Lawrence J. Lad, Craig B. Caldwell
Craig B. Caldwell
In a complex, global economy, firms seek a range of mechanisms for addressing regulatory and social movement pressures. This requires an evolution beyond our current models of response to regulation and control. This paper offers ideas on collaborative control and industry self-regulation as alternative mechanisms for addressing regulatory complexity. It explores a range of self-regulatory practices worldwide, proposes a framework for examining its use, potential and limits, and discusses the critical role of third-party organisations in the process.
Collaborative Standards, Voluntary Codes And Industry Self-Regulation, Lawrence J. Lad, Craig B. Caldwell
Collaborative Standards, Voluntary Codes And Industry Self-Regulation, Lawrence J. Lad, Craig B. Caldwell
Lawrence J. Lad
In a complex, global economy, firms seek a range of mechanisms for addressing regulatory and social movement pressures. This requires an evolution beyond our current models of response to regulation and control. This paper offers ideas on collaborative control and industry self-regulation as alternative mechanisms for addressing regulatory complexity. It explores a range of self-regulatory practices worldwide, proposes a framework for examining its use, potential and limits, and discusses the critical role of third-party organisations in the process.
Law For Foreign Business And Investment In China, Vai Lo, Xiaowen Tian
Law For Foreign Business And Investment In China, Vai Lo, Xiaowen Tian
Xiaowen Tian
In trying to establish a presence in China, foreign investors have found it imperative to understand the regulatory environment of this potentially huge market. This book provides an up-to-date overview of the legal framework for doing business in China. It covers such topics as state structure; legislative amendments and enactments on direct foreign investment; the court system; the legal profession; business entities; foreign investment enterprises; contracts; intellectual property; labor and employment; consumer protection; taxation; securities; and dispute resolution.Apart from explaining legal principles, the book highlights liberalisation measures that China has undertaken to fulfil its WTO commitments; elucidates complicated legal concepts …