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"Corporate governance" may be defined, described or delineated in diverse ways, depending on the writer's purpose. Writers focused on a disciplinary interest or context (such as accounting, finance, law, or management) often adopt narrow definitions that appear purpose-specific.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
The Cadbury Report, titled Financial Aspects of Corporate Governance, is a report issued by "The Committee on the Financial Aspects of Corporate Governance" chaired by Sir Adrian Cadbury, chairman of Cadbury, that sets out recommendations on the arrangement of company boards and accounting systems to mitigate corporate governance risks and failures.
High-profile commercial scandals and failures (e.g., Enron, Tyco International, Adelphia, Peregrine Systems and WorldCom) prompted calls to improve corporate governance and risk management. As a result, Sarbanes–Oxley Act was enacted. This law extends the long-standing requirement for public companies to maintain internal control systems ...
Robert Ian (Bob) Tricker (born 1933) [1] is an expert in corporate governance who wrote the first book to use the title corporate governance in 1984, [2] based on his research at Nuffield College, Oxford. He was also the founder-editor of the research journal Corporate Governance: An International Review (1993). [3]
Corporate governance is included in the JEL classification codes as JEL: G34 The main article for this category is Corporate governance . Articles relating to corporate governance , the collection of mechanisms, processes and relations used by various parties to control and to operate a corporation .
The Information Governance Maturity Model will assist an organization in conducting a preliminary evaluation of its recordkeeping programs and practices. Thoughtful consideration of the organization's practices should allow users to make an initial determination of the maturity of their organization’s information governance.
Governance structure is often used interchangeably with governance framework as they both refer to the structure of the governance of the organization. [2] Governance frameworks structure and delineate power and the governing or management roles in an organization. [1] They also set rules, procedures, and other informational guidelines. [3]