Governance and the Common Good
The importance of corporate governance in ensuring reliable financial reporting is examined in this article, and the roles of individuals involved in the governance process are examined from the perspective of ensuring the common good. Initially, adopting the positivist tradition that dominates the...
| Autor principal: | |
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| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Journals Online & Print: | Carregar...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Publicado em: |
Springer Science + Business Media B. V
2009
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| Em: |
Journal of business ethics
Ano: 2009, Volume: 89, Número: 1, Páginas: 11-18 |
| Outras palavras-chave: | B
Common Good
B Governança B audit committees B Board of directors B Auditors |
| Acesso em linha: |
Volltext (lizenzpflichtig) |
| Resumo: | The importance of corporate governance in ensuring reliable financial reporting is examined in this article, and the roles of individuals involved in the governance process are examined from the perspective of ensuring the common good. Initially, adopting the positivist tradition that dominates the academic literature in accounting, the relations between financial reporting quality and the activities of senior management, the board of directors and its audit committee, and external auditors are examined. Unlike much of the academic literature, this article also adopts a normative perspective and offers suggestions as to the proper roles of these parties. Finally, suggestions for future research are offered. |
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| ISSN: | 1573-0697 |
| Obras secundárias: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-008-9904-z |