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Independence in corporate governance: the audit committee role

Article Abstract:

The assumption that integrity in financial reporting by the auditors is influenced by the extent of independence they have in their work is investigated. The findings point out that, although auditors are governed by the Cadbury Code which ensures independence and governs their work ethics, the Code is ineffective in completely eliminating unethical practices.

Author: Spira, Laura F.
Publisher: Blackwell Publishers Ltd.
Publication Name: Business Ethics: A European Review
Subject: Economics
ISSN: 0962-8770
Year: 1999
Laws, regulations and rules, Accounting and auditing, Auditing, Professional ethics, Autonomy, Autonomy (Political science), Audit committees

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Company legitimacy in the new millennium

Article Abstract:

The importance of establishing organizational and accountability standrds for companies are discussed in context with the nature of relationship between business and society. At present, the legal institutionalization of companies resticts their accountability and focusing business activities to the societal needs is emphasized for the new millennium.

Author: Warren, Richard C.
Publisher: Blackwell Publishers Ltd.
Publication Name: Business Ethics: A European Review
Subject: Economics
ISSN: 0962-8770
Year: 1999
Case studies, Business, Social policy, Ethical aspects, Business enterprises, Investor relations, Corporate social responsibility, Human ecology, Growth companies

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Editorial: texts of reinvention

Article Abstract:

A preview of the articles presented in 4th annual business ethics conference held in UK in April 1999. The editorial comments touch upon how issues of business ethics are interpreted and discussed and their applicability to the contemporary business ethics research in UK.

Author: Hackley, Chris
Publisher: Blackwell Publishers Ltd.
Publication Name: Business Ethics: A European Review
Subject: Economics
ISSN: 0962-8770
Year: 1999
Editorial, Conferences, meetings and seminars, Millennium, Business ethics, Reengineering (Management)

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Subjects list: Standards, Europe
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