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In September 2011, the European Union Commissioner Michel Barnier explained that there are weaknesses in the way the audit sector works today and the crisis highlighted them. Such weaknesses were not detected for the first time: a few years earlier the problems of the audit sector emerged when...
Following the collapses of Enron and WorldCom, Sarbanes–Oxley aimed to strengthen corporate governance structures. However, the crisis in the Banking sector must bring into question the success of Sarbanes–Oxley, and perhaps more significantly the success of corporate governance in the modern...
This article seeks to explore the potential of the process of collibration as it applies to the development of controls on the remuneration levels and arrangements for corporate directors in Australia. The study is guided by the research question ‘what approach should be adopted in developing a...
The investigations following major corporate failures that occurred in the last two decades have highlighted that the inappropriate behaviour of corporate officers such as company directors contributed to these failures. Therefore, it means that behavioural issues constitute risks to the...
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