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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
Provides specific guidance on developing, implementing, and sustaining an Internal Audit Capability Model to ensure that a public sector organization’s audit function has the collective knowledge, skills, and other competencies necessary to complete planned audits and to support the audit function as it evolves.
This guide aims to improve the standard of corporate governance disclosures by Hong Kong-listed companies, with reference to the corporate governance code issued by the Hong Kong stock exchange, as an appendix to the listing rules . The guide contains practical advice to help companies understand the underlying objectives of key requirements of the code, quoting real examples of good disclosure.
Indicates that assessing culture should be seen as a journey of continuous improvement, rather than an end in itself. Breaking away from pass-or-fail approaches, it is recommended that boards use a set of trade-offs, such as about conformity and challenge, innovation and control, or trust and accountability, as a framework to map out their organization's culture. The report suggests a series of actions to reconcile the culture that exists with the culture that is wanted.
As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, a conference on the subject took place in ACCA’s London headquarters on 19 November 2014.
This study reveals a wide divergence in corporate governance requirements across 25 markets, including Singapore, Australia, Thailand, China and Brazil, and calls for governments to work towards meeting global corporate governance standards.
The IIRC chief executive Paul Druckman talks to Public Finance International about the launch of the Public Sector Pioneer Network, which is intended to spread the adoption of integrated reporting.
In this interview IFAC’s senior manager Vincent Tophoff discusses the current review of the OECD Principles of Corporate Governance and how they could be further improved. Please see pages 40 and 41.
March 26, 2015 - Accounting Today
March 23, 2015 - The Daily Star
March 18, 2015 - Daily Times
March 17, 2015 - Organisation for Economic Cooperation and Development
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