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Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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The recent financial and economic crises exposed many corporate governance weaknesses—but, at the same time, they created momentum for change. Effective governance encourages better organizational decision making, accountability, and robust scrutiny of organizational performance. Accountants are in an excellent position to ensure that governance is integrated into the very DNA of their organizations, which has been identified as critical to its effectiveness. Read More
Effectively working with an audit committee is critical for auditors. How well are internal audit departments meeting the needs of the audit committee, and is the internal audit department receiving the proper support and oversight of the function from that group? This report helps bridge the gap between the two groups and provides insights from around the globe.
It is the responsibility of the governing board to put in place a proper system of checks and balances to detect fraud, not the auditor’s.
In October 2015, CIMA and St Paul’s Institute jointly hosted an event which explored how business models can operate more effectively and overcome the misjudgements often provided by short-termism.
Provide insights into the concept of organizational culture and the role of leadership, motivation and incentives in driving corporate behavior.
Back in 2014 ACCA and the UK’s ESRC completed an ambitious research project investigating perceptions of corporate culture and its links to dysfunctional behaviour in organizations. This updated article now contains the fourth and final research report.
This aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behavior.
This is part two of four-part series of reports that aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behavior.
- Corporate Governance in Micro, Small-, and Medium-sized Enterprises
May 5, 2016 - Jamaica Observer
- FRC Releases Revised Corporate Governance Code and Audit Committee Guidance
May 2, 2016 - CCH Daily
- European Parliament Report Reveals Shortcomings on Governance of EU Accounting Standard-Setting
April 28, 2016 - The Accountant
- How Some OECD Governments Do Nothing to Stop Their Companies from Financing Grand Corruption Abroad
March 17, 2016 - Transparency International
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