haku: @indexterm public corporations / yhteensä: 599
viite: 3 / 599
| Tekijä: | Vera-Muñoz, S. C. |
| Otsikko: | Corporate governance reforms: redefined expectations of audit committee responsibilities and effectiveness |
| Lehti: | Journal of Business Ethics
2005 : DEC I, VOL 62:2, p. 115-127 |
| Asiasana: | corporate governance audit committees whistleblowing reporting regulations corporate responsibility responsibility public corporations |
| Vapaa asiasana: | financial reporting |
| Kieli: | eng |
| Tiivistelmä: | The financial reporting process of public corporations is transforming due to the regulatory changes brought on by recent corporate governance reforms. Specifically, the reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors interests now attracts higher visibility and expectations. This article explores new expectations of audit committee responsibilities and effectiveness in the context corporate governance reforms, key challenges, whistleblower provisions and shortcomings, and offers some directions for future research. |
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