Tricker: Corporate Governance
Links to corporate governance codes
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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