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| Author: | Chambers, A.D. |
| Title: | Audit committees: practice, rules and enforcement in the UK and China |
| Journal: | Corporate governance
2005 : JAN, VOL 13:1, p. 92-100 |
| Index terms: | Corporate governance Auditing Audit committees Regulations United Kingdom China Asia |
| Language: | eng |
| Abstract: | The market, not the regulator, attempts to enforce upon listed companies (henceforth as: l-comps.) the "principles" of the U.K. Combined Code. Even though audit committees feature in the U.K. Code only at the level of discretionary "provisions", almost all l-comps. have audit committees (here as: a-comms.). The responsibilities of a-comms. in the U.K. and China are broadly similar, though U.K. guidance gives their a-comms. a bigger role with respect to risk management and operational control. In China, the market and the regulator are more closely aligned with the State, which is thus more influential in determining compliance with their corporate governance Code. |
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