Purpose – The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company...

Purpose – Under the Financial Services and Markets Act 2000, the Financial Services Authority (FSA) is the single regulator of firms in the UK financial services industry. The Act grants extensive powers to the FSA such that it can impose by rules and regulations additional corporate...

Purpose – This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field. Design/methodology/approach – The first part adopts an analytical frame of reference based on theory, accountability mechanisms,...

Purpose – This paper aims to examine corporate governance and consequences of the Sarbanes-Oxley Act (SOX) in the US from a socio-political perspective. Design/methodology/approach – The author employs neo-liberalism and its related mentality of governmentality to develop an analysis of how...

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Purpose – The aim of this paper is to compare modern internal control systems with those in medieval England. Design/methodology/approach – This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities)...

Purpose – To stimulate debates about the creation of corporate governance mechanisms and processes which would help to secure an equitable distribution of income and wealth for workers. Design/methodology/approach – The paper builds on a political economy of income and wealth inequalities....

Purpose – The paper aims to use a neoliberal ideology to frame an analysis of how the power of ideas can be used to maintain a failed corporate governance model based on stockholder primacy. Design/methodology/approach – The paper employs the concept of corporate hegemony to provide an...

Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach – The paper presents the results of a multiple case study based...