Convergence in European corporate governance: the audit committee concept

DSpace/Manakin Repository

Open Research Exeter (ORE)

Convergence in European corporate governance: the audit committee concept

Show simple item record

dc.contributor.author Collier, Paul en_GB
dc.contributor.author Zaman, Mahbub en_GB
dc.contributor.department University of Exeter; University of Manchester en_GB
dc.date.accessioned 2008-07-28T09:49:46Z en_GB
dc.date.accessioned 2011-01-25T10:16:21Z en_US
dc.date.accessioned 2013-03-19T15:44:12Z
dc.date.issued 2005-11 en_GB
dc.description.abstract This paper analyses recent corporate governance codes issued by 20 countries for evidence of convergence in corporate governance systems in Europe. The analysis shows that there has been a degree of convergence towards an Anglo-Saxon model of corporate governance as the audit committee concept is widely accepted in countries with both unitary and two-tier governance systems. Further, the latest audit committee recommendations in countries that have issued several governance codes show a strengthening of the recommendations for an audit committee over time in line with the Anglo-Saxon audit committee concept and convergence with the debate in the US and UK on issues such as the independence and financial expertise of members. However, consistent with the literature on the convergence of European corporate governance systems, at an operational level there is limited consistency in the recommended structure and role of audit committees. en_GB
dc.identifier.citation Corporate Governance, 13 (6): 753-768 en_GB
dc.identifier.doi 10.1111/j.1467-8683.2005.00468.x en_GB
dc.identifier.uri http://hdl.handle.net/10036/33357 en_GB
dc.language.iso en en_GB
dc.publisher Blackwell en_GB
dc.relation.ispartofseries Accounting Working Papers en_GB
dc.relation.ispartofseries 04/01 en_GB
dc.relation.url http://www.sobe.ex.ac.uk/accounting/papers/0401.pdf en_GB
dc.relation.url http://www.blackwellpublishing.com/journal.asp?ref=0964-8410 en_GB
dc.subject Corporate governance en_GB
dc.subject Europe en_GB
dc.title Convergence in European corporate governance: the audit committee concept en_GB
dc.type Article en_GB
dc.type Working Paper en_GB
dc.date.available 2008-07-28T09:49:46Z en_GB
dc.date.available 2011-01-25T10:16:21Z en_US
dc.date.available 2013-03-19T15:44:12Z
dc.identifier.issn 09648410 en_GB
dc.identifier.issn 14678683 en_GB
dc.identifier.issn 1473 2920 en_GB
dc.description Pre-print; author's draft originally issued as a working paper in 2004. Final version is available at http://www.interscience.wiley.com/ en_GB
dc.identifier.journal Corporate Governance: an international review en_GB


Files in this item

Files Size Format View
acc0401.pdf 285.8Kb PDF Thumbnail

This item appears in the following Collection(s)

Show simple item record

Browse

My Account

Local Links