... qualified compliance officer which will be a value addition for best practice of corporate governance (CG) of the organizations. Originality/value The evidence recommends that audit on companies’ compliance with disclosure guidelines of financial statements is a significant factor that helps the company...

... thinking on corporate boards, and particularly, audit committee, brought by independent directors as an element of strong corporate governance. Findings The coming months may offer a better indication whether Mr Bricker’s speech is simply a specific point of emphasis from the Office of the Chief...

..., in terms of corporate governance mechanisms and engagement with shareholder concerns and inputs. David B.H. Martin can be contacted at: dmartin@cov.com © Emerald Group Publishing Limited 2011 On July 22, 2011, the US Court of Appeals for the DC Circuit issued a long‐awaited decision...

..., including acceleration of the filing deadline and the following requirements: disclosure of a change in or disagreement with certifying accountants, disclosure of ADR fees and payments, a concise summary of significant ways in which the issuer's corporate governance practices differ from those of US...

...Gabriella Opromolla Purpose The purpose of this paper is to describe the Bank of Italy's new comprehensive regulatory framework containing guidelines on the organization and corporate governance of banks. Design/methodology/approach The paper describes the structure of the regulatory framework...

...J. Louis Anon; Harry Filowitz; Jeffrey M. Kovatch Purpose This paper seeks to describe how Sarbanes‐Oxley controls can be integrated into an investment company's overall corporate governance framework. Design/methodology/approach Outlines the elements of an effective corporate governance...

... to remain competitive. Business ethics Corporate governance Organizational culture Electronic mail Remember Big Brother from Orwell's 1984 and RoboCop? They were scary and unfeeling machines that enforced strict codes of conduct from which there was no mercy. Modern financial...

...Alex Proimos Purpose To discuss how to develop best practices and to enforce effective guidelines for corporate governance. Design/methodology/approach Investigates the ASX Corporate Governance Council's “framework” for improving corporate governance practices. Addresses the importance...

... and compliant practices. Originality/value The SEC's new inspection program evaluates each firm's commitment to compliance and moral and ethical practices. This article provides a basic understanding of the minimum expectations of the SEC's inspection staff. Corporate governance Investments It has...