Detail Audit within the corporate governance paradigm: a cornerstone built on shifting sand Bibliografi Author: Gwilliam, David ; Marnet, Oliver Topik: Corporate governance; Internal control; Internal audit; External audit; Audit committees Bahasa: (EN )     Tahun Terbit: 2006     Jenis: Papers/Makalah Fulltext: Audit within the Corporate Governance Paradigm.pdf (404.26KB; 0 download) Abstract This paper is a case study based investigation of aspects of the current paradigmatic approach to ‘good’ corporate governance with its focus on the interlinked roles of internal control and risk management procedures, internal audit and external audit, overseen and co-ordinated by a formal structure of board committees, in particular the audit committee. The evidence that we adduce from the study of six high profile cases of perceived accounting and governance failure provides limited assurance that this approach will in fact be cost effective or efficient in preventing further such cases of accounting and governance failure. In particular, issues as to fee dependence; lack of relevant knowledge and expertise; and social and psychological dependence upon executive management appear to have significantly and negatively affected the behaviour and judgement formation of the governance gatekeepers. This suggests that further consideration of relevant economic, institutional and behavioural factors beyond the rational choice model of traditional economics and economic decision making should underpin future developments in required modes and structures of governance. Related courses MAN 615 - ETIKA BISNIS & TATA KELOLA ORGANISASI (Bacaan Anjuran) Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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