State-owned enterprises (SOEs) remain vulnerable to being used as conduits for political finance, patronage, and personal or related-party enrichment. Lingering weaknesses in corporate governance and ownership arrangements can expose SOEs to such exploitation and undermine SOE efforts to uphold...

In this international study, we explore the benefits of strong institutions (or the perils of weak institutions) through the lens of equity issuance. We posit that strong governance—e.g., rule of law, control of corruption and shareholder rights—does not necessarily confer benefits on the...

The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance. They identify the key building blocks for a sound corporate governance framework and offer practical guidance for implementation at...

Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud-Management längst kein Kavaliersdelikt mehr ist. Das Buch beschreibt den nationalen und internationalen rechtlichen Rahmen und die Besonderheiten für den Berufsstand der Wirtschaftsprüfer und...

This paper compares the recent recommendations published by the OECD in 2015 with the recommendations of the Code of Good Corporate Governance for Peruvian Corporations published in 2013. For the author, the Peruvian Code requires the incorporation of several norms that the international...

Corporate scandals and failures as well as broader economic concerns have driven OECD countries to devote increased attention to corporate governance which is now recognised as a vital factor in economic growth and financial stability. Countries hardest hit by scandals have been active in policy...