The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies Amr Ezat and Ahmed El-Masry Plymouth Business School‚ Plymouth‚ UK Abstract Purpose – This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria Stock Exchange. Design/methodology/approach – The authors use firm characteristics and corporate governance variables to investigate
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MURERIWA ON A CALL FOR GOOD CORPORATE GOVERNANCE IN ZIMBABWE. ADV ISIAH MURERIWA LLB (UP) LLM (UP) (Advocate of the High Court of South Africa) The legal realty is that in Zimbabwe‚ as in many other economies‚ those who own companies (shareholders) are different from those who are involved in the day-to-day operations of the companies (managers and directors). This position thus put the managers and directors in a fiduciary relationship vis-a vis the actual owners of companies and
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Corporate governance convergence practice in Japan Introduction In recent years‚ there are a number of literatures with regard to the debatable and inevitable convergence in the corporate governance practices (Yoshikawa & Rasheed‚ 2009). In general‚ corporate governance convergence relate to the models of corporate governance‚ in which merge in practices and theoretical views especially at national or multinational level (West‚ 2009). West (2009) also stated that the completely convergence which
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The boards of directors are responsible for the governance of their companies so there has to be transparency in company reporting. Transparency is key aspect of corporate governance because of implementing corporate governance this will allow stakeholders and shareholders to review and evaluate performance of management and the company this ensures that the board of directors and the executive directors of corporations act in the best interest of shareholders and the corporations. It is implemented
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The Role of the External Auditor in Corporate Governance The external auditor has long played an important role in the corporate governance function. However‚ before we begin our analysis on how the external auditor plays this role and its importance‚ we must first examine the responsibilities and duties of such an auditor. Similarly‚ we need to clearly define what corporate governance is before we discuss in detail the role that auditors play in it. 1. Introduction 1.1 The External Auditor External
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CORPORATE GOVERNANCE AND INTERNATIONAL BEST PRACTICES According to the institute for Corporate Governance‚ Dubai‚ CG is ‘the system by which business corporations are directed and controlled.CG has received special attention from all over the world after scandals at Enron Corporation (USA)‚ The BCCI Bank (UK)‚ the Harshad Mehta Share Scam (India)‚ and Satyam Computer Services Limited (India). Furthermore‚ After the global financial meltdown (2007-10) it is evident that lack of stringent CG
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Title: Corporate Governance and the 2012 Failure of the Hastie Group (ASX) Assignment Topic: An outline of‚ and brief discussion of the importance of‚ the bases or criteria for the review of the organisation’s governance (eg‚ refer to which standards or guiding principles are relevant for the review) and why you need to use them. A brief critical review of the relevance of concepts‚ principles‚ standards or other tools and techniques learnt during this subject‚ in conducting your review A list
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Corporate governance – Intended learning outcomes Students should be able to Identify different forms of corporate governance Evaluate the influence of organisational stakeholders on a firm’s purposes and performance Conduct stakeholder mapping Exhibit 4.1 Influences on strategic purpose Corporate Governance Corporate governance refers to the influence and power of the stakeholders to control the strategic direction of the organisation (Lynch‚ p.362) The chain of corporate governance:
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Common themes in Corporate Governance Scandals According to ACCA (2014) “Corporate governance is the system by which companies are directed and controlled”‚ also the corporate governance definition in the ACCA (2014) and Financial Times (2015) are quite different but similar at the same time‚ “How a company is managed‚ in terms of the institutional systems and protocols meant to ensure accountability and sound ethics. The concept encompasses a variety of issues‚ including disclosure of information
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A Comparison of Corporate Governance Systems in Four Countries Jüergen Schneider Ernst & Young Deutsche Allgemeine Treuhand AG Siu Y. Chan Hong Kong Baptist University A Comparison of Corporate Governance Systems in Four Countries Jüergen Schneider Ernst & Young Deutsche Allgemeine Treuhand AG‚ Heilbronn branch‚ Germany and Siu Y. Chan* Hong Kong Baptist University‚ Hong Kong * Address of Correspondence: Dr. Siu Y. Chan‚ Department of Accountancy and Law‚ Hong Kong Baptist University
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