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- Sure Enough to be Unsure? Questions for Audit Committees Thinking About the Credit Crisis
 - Paul Moxey, July 2008. The Financial Reporting Council (FRC) identified that 'corporate reporting and auditing will be particularly challenging [in 2008] and needs to be matched by increased diligence, and then clarity as to the basis on which judgements have been exercised'. The FRC published a set of key questions to remind audit committees of the key issues. But finding answers may not be easy. This paper considers some of those questions along with the challenges of providing satisfactory answers.
- Corporate Governance and Risk Management Agenda
- ACCA, November 2008. This Agenda sets out the principles and aims which inform and guide the work of ACCA's Corporate Governance and Risk Management Committee. It provides the framework to be used in developing ACCA's specific policies, and enabling ACCA to respond coherently on corporate governance and risk management issues as they arise.
- Corporate Governance and the Credit Crunch
Moxey and Berendt, November 2008. This paper sets out ACCA's thoughts on the 'credit crunch', along with some recommendations. ACCA is very grateful to the experts from the banking, investment and academic communities who have helped us in forming these views.
- Regulation enhances shareholder value says ACCA/CFO Asia Research Services report (PDF)
- CFO/ACCA June 2007. Conducted in collaboration with CFO Asia Research Services, this report study provides a timely snapshot of business opinion in Asia Pacific on one of the most topical global issues – the impact of regulation on companies and their shareholders. The research involved asking senior finance executives in China, Hong Kong, Singapore and Malaysia to assess the impact of regulation on their ability to create shareholder value.
- Corporate governance, business ethics and the CFO - CFO Asia (PDF)
- Where the buck stops: a snapshot of responsibility in business (PDF)
- ACCA Australia and New Zealand, 2004. This discussion paper examines three elements of responsibility: corporate regulation, codes of ethics and the role of shareholders in an organisation. The paper explores what role they play when a company collapses, when a major fraud is found or when accounting irregularities surface.
- Corporate ethics and the CFO - the US perspective (PDF)
- Corporate ethics and the CFO - the Europe perspective (PDF)
- The Contribution of Directors and Boards to the Growth and Development of SMEs (PDF)
- Colin Coulson-Thomas, 2007. This paper examines the relevance of the international corporate governance debate to the worlds of smaller companies, family businesses and owner-directors. It reports some preliminary findings of an examination of the governance of 60 unlisted SMEs based in the east of England which took place during 2005 and 2006. After examining the value being added by the directors and boards encountered and the contribution effective boards could make to the growth and development of SMEs, it examines the implications of the findings, identifies a positive contribution which good governance could provide and lists areas for further research.
- RR89 - The operating and financial review - a catalyst for improved corporate social and environmental disclosure?
- Social and environmental issues fall within the ambit
'consider’, rather than compulsory Operating and Financial
(OFR) content. So has the opportunity been missed for
corporate disclosure of information regarding the social
environmental impact and policies of the business? This report discusses the views of UK big business.
- ORP37 - Corporate Governance and Wealth Creation
- This research reveals the opinions of chairmen and finance directors of listed companies: (a) on the purpose of corporate governance, (b) on the influence of good corporate practice on aspects which are linked to the creation of wealth, (c) on their attitudes to the revised Combined Code (2003) and (d) on which aspects of corporate governance are most important to their companies.
- Corporate governance past, present and future and in Argentina (PDF)
- (ACCA 2006) This report summarises the state of corporate governance, its past and likely future as well as giving the results of a ACCA survey about corporate governance in Argentina.
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