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The Big Idea: The Case for Professional Boards
Oleh:
Pozen, Robert C.
Jenis:
Article from Bulletin/Magazine - ilmiah internasional
Dalam koleksi:
Harvard Business Review bisa di lihat di link (http://web.b.ebscohost.com/ehost/command/detail?sid=f227f0b4-7315-44a4-a7f7-a7cd8cbad80b%40sessionmgr114&vid=12&hid=105&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=bth&jid=HBR) vol. 88 no. 12 (Dec. 2010)
,
page 50-58.
Topik:
Professional Boards
;
largest financial institutions
;
Sarbanes-Oxley Act.
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
HH10.42
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
When the world’s largest financial institutions had to be rescued from insolvency in 2008 by massive injections of governmental assistance, many blamed corporate boards for a lack of oversight. This was a problem we had supposedly solved nearly a decade ago, when blatant failures of corporate governance (remember Enron?) prompted Congress to pass the Sarbanes-Oxley Act. The new rules had seemed promising. The majority of a board’s directors had to be independent, which would, in theory, better protect shareholders. Senior executives were required to conduct annual assessments of their internal controls for review by external auditors, whose work would be further reviewed by a quasi-governmental oversight board.
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