ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00096.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00097.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00098.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00099.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

There is currently increasing pressure for the mandatory establishment of audit committees in both the private and public sectors. Audit committees, as presently conceived, cannot adequately manage the conflicts of interest and loyalty to board colleagues which arise from boards processing information which is used to evaluate their own performance. As a complementary approach, this paper examines the use of binary boards in both the private and public sectors for improving the management of conflicts. The origin, development and use of audit committees in the private and public sectors within the US and Australian context is reviewed. Audit Committees are compared with the use of supervisory boards in Europe, and the development in Australia of a corporate senate in the private sector and client (stakeholder) councils in the public sector.The paper notes that audit committees were initially created in the US to protect outside directors in a different context than currently exists in either the US or Australia. While they may also serve the interest of management and auditors, Audit Committees may not protect shareholders and operational stakeholders. The paper concludes that the audit expectation gap could be minimised through management becoming accountable to a Corporate Senate in the private sector, and a Stakeholder Council in the public sector, with the auditor being engaged by and reporting to these bodies.

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00100.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This article is based on the IMD Case Study of the same name written by Professor Fred Neubauer and Dr. Marika Taishoff.

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00101.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Tesco Plc. is one of Britain's leading food retailers with 430 stores throughout England, Scotland and Wales and an additional 98 in France operated by Catteau. Tesco serves over eight million customers each week. In 1994 group sales increased by 13.8% to £9.2bn, profit before tax was £528m and dividends per share rose by 9.2% to 7.75p.This extract from the Tesco 1994 annual report and accounts is included to illustrate the corporate governance information now being provided in the UK, following the Cadbury report recommendations. The accounts were chosen at random and are not intended to show good or bad practic

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00102.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

A survey ‘Women on the Board of Britain's Top 200 Companies’ published by Ashridge Management Research Group, 1

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00103.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00104.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Book reviewed in this article:Joan Corkery, Colm Ó Nualláin and Roger Wettenhall, (eds.),Public Enterprise Boards: what they are and what they do; AJPA in collaboration with IASIA, Hong Kong 1994Joan Corkery, Colm Ó Nualláin and Roger Wettenhall,Governance of the Public Enterprise – an African spotlight on the Role of the Board;ECDPM with the Commonwealth Secretariat, Augus

ISSN:0964-8410    

DOI:10.1111/j.1467-8683.1995.tb00105.x

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY