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Tricker: Corporate Governance

Links to corporate governance codes

Each chapter has a list of further reading. Here you will find links to official reports, regulations and laws that can provide useful background to your studies.

Audit Quality Forum, The Institute of Chartered Accountants in England and Wales
‘Agency theory and the role of audit’
www.icaew.com/index.cfm/route/139474/icaew_ga/Technical_amp.../Audit.../Agency_theory_and_the_role...audit/pdf

Boston Consulting Group report ‘The 2008 BCG 100 New Global Challengers: How Top Companies from Rapidly Developing Countries Are Changing the World’
www.bcg.com/impact_expertise/publications/files/New_Global_Challengers_Feb_2008.pdf

The CSR Competency Framework
www.bitc.org.uk/document.rm?id=5102

Committee of Sponsoring Organizations of the Treadway Commission
‘Enterprise Risk Management - Integrated Framework: Executive summary’
www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf

EVCA: Corporate Governance guidelines for the private equity and venture capital industry
www.evca.eu/workarea/downloadasset.aspx?id=786

Hong Kong Institute of Certified Public Accountants report on Corporate Governance for Public Bodies
www.hkicpa.org.hk/publications/corporategovernanceguides/eframework_guide.pdf

International Federation of Accountants
‘Enterprise Governance: Getting the Balance Right’
www.ifac.org/MediaCenter/files/EnterpriseGovernance.pdf

International Corporate Governance Network
‘Statement on Global Corporate Governance Principles’
www.icgn.org/best-practice/

KPMG
‘Five Guiding Principles for Audit Committees’
www.kpmg.com/aci/docs/~ACI_5%20Guiding%20Principles-WebFINAL.pdf

Organisation for Economic Co-Operation and Development
’Using the OECD Principles of Corporate Governance: A Boardroom Perspective’
www.oecd.org/dataoecd/20/60/40823806.pdf

National Council for Voluntary Organisations
‘Good Governance: A Code for the Voluntary and Community Sector’
http://ec.europa.eu/justice_home/news/consulting_public/code_conduct_npo/contributions/contribution_acevo2_en.pdf

UK Companies' Act 2006
www.opsi.gov.uk/ACTS/acts2006/pdf/ukpga_20060046_en.pdf

Financial Reporting Council
‘Combined Code on Corporate Governance 2008’
www.frc.org.uk/CORPORATE/COMBINEDCODE.CFM

USA Sarbanes Oxley ACT (SOX) 2002  
www.sec.gov/about/laws/soa2002.pdf

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