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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
You are now viewing all "Organisation for Economic Co-operation and Development" resources. View All Governance Resources
One of the 12 key standards for international financial stability used by the Financial Stability Board that form the basis for the corporate governance component of the Reports on the Observance of Standards and Codes from the World Bank.
This report maps how ten leading SAIs are assessing key stages of the policy cycle and its outcomes (policies and programmes).
This aims to help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance, with a view to supporting economic efficiency, sustainable growth, and financial stability.
The trust and business project is intended to bridge the gap between OECD standards for business integrity and their implementation in practice. The report is among others based on a survey and a series of interviews, in which a number of BIAC members participated.
The new OECD Guidelines on Corporate Governance of State-Owned Enterprises provide an internationally agreed benchmark to help governments assess and improve the way they exercise ownership functions in state-owned enterprises (SOEs).
Reviews rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing on a survey of 24 countries, the report provides guidance to authorities seeking to reform or review their ownership policies.
Looks at the benefits of accrual budgeting, at some of the major arguments that have impeded its international implementation, and how those issues have been addressed in the countries that have successfully adopted accrual budgeting.
- UK Legislators Criticise "Sticking Plaster" OECD Tax Avoidance Reforms
August 4, 2016 - Public Finance International
- Big Win for Tax Whistleblowers as Pair Gets $17.8 Million
August 4, 2016 - Wall Street Journal
- BHS Is Theresa May’s Big Chance to Reform Capitalism–She'd Better Take It
July 27, 2016 - New Statesman
- US CEOs Back Board Diversity, GAAP Adherence in Reform Push
July 25, 2016 - New York Times
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