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| Author: | Roussey, R. |
| Title: | A case for global corporate governance rules: an auditor's perspective |
| Journal: | International Journal of Auditing
2000 : NOV, VOL. 4:3, p. 203-212 |
| Index terms: | AUDIT COMMITTEES CORPORATE GOVERNANCE COMMUNICATION |
| Language: | eng |
| Abstract: | This paper reflects on the premise that there is a need for global corporate governance rules. In coming to this premise, the views of various authors regarding the need for harmonisation of financial reporting systems are considered. If, in the view of these authors, there is a need for a uniform set of international accounting standards and international auditing standards, there is also a need for global corporate governance standards. |
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