на главную поиск contacts

Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness

Опубликовано на портале: 18-04-2007
Journal of Business Ethics. 2005.  Vol. 62. No. 2. P. 115-127. 
Тематический раздел:
Comprehensive regulatory changes brought on by recent corporate governance reforms have broadly redefined and re-emphasized the roles and responsibilities of all the participants in a public company’s financial reporting process. Most notably, these reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors’ interests now attracts substantially higher visibility and expectations. As a result, audit committees face the formidable challenge of effectively overseeing the company’s financial reporting process in a dramatically changed—and highly charged—corporate governance environment. This paper discusses the new expectations of audit committee responsibilities and effectiveness in the wake of corporate governance reforms, key challenges, “whistleblower” provisions and shortcomings, and provides some directions for future research.

Ключевые слова

См. также:
Vidhan K. Goyal, Chul W. Park
Journal of Corporate Finance. 2002.  Vol. 8. No. 1. P. 49-66. 
М.А. Пальцев
Университетское управление. 2007.  № 1. С. 10-13. 
L.A.A. van den Berghe, Abigail Levrau
Corporate Governance: An International Review. 2004.  Vol. 12. No. 4. P. 461-478. 
Андрей Евгеньевич Шаститко
Российский журнал менеджмента. 2013.  Т. 11. № 4. С. 31-56. 
Ирина Николаевна Богатая
Ю.В. Кривцова
Экономические науки. 2011.  № 1. С. 324-327. 
Andres de Pablo, Valentin Azofra, Felix Lopez
Corporate Governance: An International Review. 2005.  Vol. 13. No. 2. P. 197-210.