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dc.contributor.authorCollier, Paulen_GB
dc.contributor.authorZaman, Mahbuben_GB
dc.contributor.departmentUniversity of Exeter; University of Manchesteren_GB
dc.date.accessioned2008-07-28T09:49:46Zen_GB
dc.date.accessioned2011-01-25T10:16:21Zen_GB
dc.date.accessioned2013-03-19T15:44:12Z
dc.date.issued2005-11en_GB
dc.description.abstractThis 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.citationCorporate Governance, 13 (6): 753-768en_GB
dc.identifier.doi10.1111/j.1467-8683.2005.00468.xen_GB
dc.identifier.urihttp://hdl.handle.net/10036/33357en_GB
dc.language.isoenen_GB
dc.publisherBlackwellen_GB
dc.relation.ispartofseriesAccounting Working Papersen_GB
dc.relation.ispartofseries04/01en_GB
dc.relation.urlhttp://www.sobe.ex.ac.uk/accounting/papers/0401.pdfen_GB
dc.relation.urlhttp://www.blackwellpublishing.com/journal.asp?ref=0964-8410en_GB
dc.subjectCorporate governanceen_GB
dc.subjectEuropeen_GB
dc.titleConvergence in European corporate governance: the audit committee concepten_GB
dc.typeArticleen_GB
dc.typeWorking Paperen_GB
dc.date.available2008-07-28T09:49:46Zen_GB
dc.date.available2011-01-25T10:16:21Zen_GB
dc.date.available2013-03-19T15:44:12Z
dc.identifier.issn09648410en_GB
dc.identifier.issn14678683en_GB
dc.identifier.issn1473 2920en_GB
dc.descriptionPre-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.journalCorporate Governance: an international reviewen_GB


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