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| Author: | Dewing, I. P. Russell, P. O. |
| Title: | Cadbury and Beyond: Perceptions on Establishing a Permanent Body for Corporate Governance Regulation |
| Journal: | British Accounting Review
2000 : DEC, VOL. 32:4, p. 355-374 |
| Index terms: | COMPANIES CORPORATE GOVERNANCE REGULATIONS |
| Language: | eng |
| Abstract: | This paper considers the desirability of establishing a permanent framework for the regulation of corporate governance of UK listed companies, and whether such a framework might be linked to the regulation of accounting and audit. Three possible models for the regulation of UK listed company audit (an Auditing Council, a Commission for Audit, and a UK SEC), which might also include the regulation of corporate governance, are developed. The results of a study, using postal questionnaires and interviews designed to elicit the views of primary and secondary stakeholders and influential onlookers, as to the desirability of including corporate governance within the proposed models for the regulation of listed company audit, are reported. |
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