June 2008
Intermediate to advanced
300 pages
17h 33m
English
Content preview from Corporate Governance and Ethics
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Chapter 15
Emerging Issues in Corporate Governance
INVESTOR CONFIDENCE AND GLOBAL FINANCIAL MARKETS
ACCOUNTABILITY: THE NEW BUSINESS IMPERATIVE
SOCIAL, ENVIRONMENTAL, AND ETHICS PERFORMANCE
SHAREHOLDER CHALLENGING ISSUES
INTRODUCTION
This chapter presents corporate governance emerging issues, including challenges, opportunities, and improvements. These issues are classified into sections pertaining to (1) global market and investor confidence; (2) the corporate governance structure, including shareholder democracy and director independence; (3) internal controls and risk management, including Section 404 compliance; (4) financial reporting, including convergence in standards and stock option expensing, pension liability recognition, electronic financial reporting, and financial reporting disclosure; and (5) audit function, including an integrated audit approach, liability caps, and auditing for fraud. These emerging issues are classified into governance, financial reporting, audit, and other categories.
Primary Objectives
The primary objectives of this chapter are to
- Understand emerging issues and the challenges, opportunities, and improvement they present to corporate governance.
- Realize the importance of maintaining investor confidence worldwide and illustrate how different countries are trying ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access
More than 5,000 organizations count on O’Reilly
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.