An independent audit committee is essential for good corporate governance. However, there is no one-size-fits-all solution of what the perfect audit committee should look like. This is because the exact structure and objectives of audit committees worldwide are influenced by the type of business, the regulatory environment, the ownership structure and legal requirements. In addition, […]
Companies are surrounded by disruptive challenges. The Audit Committee is a key contributor to ensuring business agility and resilience in the year ahead, and to meeting the coming challenges. Provitivi’s new bulletin addresses these house demands and identifies the most important topics for the audit committee’s agenda in 2021. Financial reporting is addressed as well […]
Aktuelle Forschungspapiere mit Bezug zur Corporate Governance und/oder Interner Revision: Islam, M. A., Deegan, C., & Gray, R. (2018). Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits. Accounting and Business Research, 48 (2), 190-224. Der Artikel befasst sich mit der Wirkung von Social Compliance Prüfungen. […]