Accounting -- Corporate Governance
What is Corporate Governance?
"A framework which should ensure that timely and accurate disclosure is made on all matters regarding the corporation, including the financial, performance, ownership, and governance of the company. It relies on mechanisms and rules which ensure the protection of all interest groups and help to build and consolidate the reputation and the market value of the company.
The mechanisms of corporate governance apply to every level of authority in the corporation - Board of Directors, Audit Committee, Compensation Committees and others. The Board of Directors must have strong independent representation. The Audit Committee provides the main point of communication between the external auditors and the shareholders.
Auditors also play a primary role in corporate governance. An important aspect of their work involves independence from any pressure, from either management or shareholders. The terms of engagement of their work, and constant contact with both operating management, boards of directors and related committees will guarantee the independence and reliability of financial statements." Interview with David Fuller, Partner at PriceWaterhouseCoopers, www.pwcglobal.com
Legislation & Regulations
Sarbanes-Oxley Act of 2002 & Analysis
Think Tanks/Research Institutes
Harvard's Corporate Governance Intitiative
John L. Weinberg Center for Corporate Governance, University of Delaware Research/Working Papers
European Corporate Governance Institute
Global Corporate Governance Forum
Investor Responsibility Research Center
John M. Olin Center's Program on Corporate Governance Working Papers
Links to Other Think Tanks/Research Institutes
The International Institute for Corporate Governance, Yale School of Management Resource Links
Wharton Center for Leadership & Change Management Links to Corporate Governance Centers and Networks
Corporate Governance.net Centers, Networks & Resources
The Corporate Library Corporate Governance Links
John M. Olin Center's Program on Corporate Governance Links
Readings
Corporate Board Members Magazine
- Free access to this monthly magazine and an ongoing series of articles which discuss and analyze current corporate governance issues
- Topic: select "Corporate Governance"
- Highlight Advanced Search button at top of page
- Search for: corporate governance [in citation and abstract]]
- Published several special report series on corporate governance
- Free-text search: sn=wall street journal and hd=(corporate governance and special report*)
Big Four Accounting Firms
These sites contain white papers and analysis and discussion
- search box: "corporate governance"
PWC Corporate Governance Publications
Ernst & Young Corporate Governance Issues & Perspectives
Deloitte Corporate Governance & Accountability
Case Studies
Ethics and Fraud in Business: Cases and Commentary
- The AICPA has developed a series of cases focusing on professional ethics, corporate leadership, regulatory, legal, and financial analysis, accounting and auditing issues; each case presents a managerial ethical dilemma
