Governance and Financial Reporting: A Critical Relationship

Warren Allen | IFAC President

Jul 01, 2014 | The Chartered Accountant | English

In an article in the July 2014 issue of the Institute of Chartered Accountants of India's journal, The Chartered Accountant, IFAC President Warren Allen discusses how the accountancy profession and its stakeholders can learn from recent high-profile corporate failures. Most important among these lessons, however, is that the link between financial reporting and governance cannot be overstated and that both financial reporting and governance are integral to the “financial reporting supply chain."
 
 

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