Corporate Governance Assignment Sample

Introduction Of UK Corporate Governance

In this report, the system for corporate governance in the UK comprises regulations, and rules, along with practices aimed at ensuring businesses function honestly while ensuring the individuals in charge of the company's administration are held liable for their decisions. The objective is to boost consumers alongside investment trust in UK businesses while so advancing the economy. Due to the global regulations enforced on lenders, irrespective of wherever their primary company activities are situated, serves to draw out multinational companies looking for access to an extensive database of shareholders.

Tight deadlines leaving you anxious? Turn to New Assignment Help for prompt assistance! Our experienced team provides unmatched assignment writing services in the UK, helping you achieve academic excellence. Check out our free assignment samples for a taste of our expertise.

Background of corporate governance in the UK

Given that the monarchy serves as the Commonwealth's President of Government, the UK represents an essential part of the organization. The administrative office within the Commonwealth Association was fittingly situated near England's largest city of London. The statutes and customary law are used in UK corporate law[1]. Regardless of how big they are, all UK-incorporated businesses remain bound by legislative supervision. Interested businesses, nevertheless, are generally bound by stricter legal restrictions, notably increased oversight inside their individual sectors.

Common law obligations which are covered above must have taken into account when interpreting and applying certain legal requirements (CA 2006, section 170). In fact, the principles of common law continue to serve as the sole piece of applicable legislation with relation to directors' obligations which aren't codified through CA 2006 (which includes the responsibility to maintain the privacy of the business's operations)[2]. Additional corporation governance-related requirements identified in CA 2006 will be addressed throughout this subsection in different places.

Corporate governance law included various combinations of the Companies Act 2006, shareholders and companies-related sections will be mentioned below:

“Section171 - Duty to act within powers”

“Section 172 - Duty to promote the success of the company”

“Section 173 - Duty to exercise independent judgment”

“Section 174 - Duty to exercise reasonable care, skill, and diligence”

“Section 175 - Duty to avoid conflicts of interest”

“Section 176 - Duty not to accept benefits from third parties”

“Section 177 - Duty to declare interest in proposed transaction or arrangement”

A corporation with limited liability has been recognized by legislation as an independent legal person. Corporate leadership within corporations is governed by their “Declaration of Organisation along with the Rules of Organisation”. Boards' Rules of Organisation, or constitutions, are the source underlying their authority[3]. The Constitutional Articles of Organisation allow members to provide councils and ‘executive directors' authority over them. ‘Section 417 of This Act necessitates' that the management's provide consist of another operations examination presenting why a business was established throughout the economic decade, a nature of a single risk or unpredictability this confronts, all developments, which might influence their future growth, an evaluation of essential achievement signs and additional portions in connection to staff as well as additional interpersonal as well as ecological problems.

The UK its Directorate towards “Business, Energy, and Industrial Strategy, also known as BEIS”, held a consultation about ideas regarding Rebuilding confidence in company governance and auditing ‘during March 2021'. In response “to the government's belief the following”: a string of abrupt and significant business disintegrates the fact seriously damaged the economy and society had undermined customer and general public confidence within the integrity of directors' expressing and mandatory audit, its attention proved mostly with big businesses.

According to the annual report filed by the organisation, at the culmination of 2016, Carillion Plc (also known as the corporation, Carillion, or as the organisation) had been "considered to among the UK's resulting absorbed encourage amenities business entities, possessing a notable collection of public-private partnerships assignments, significant building capacity, alongside a sector-leading capability for providing environmentally friendly solutions. The collapse of Carillion raised several concerns that may be pertinent to US boards including top managers likewise; despite the fact, the event took place within the regulatory frameworks of UK law, oversight, including tradition.

While boards possess the authority to serve among ‘executive directors along with trustees', they ought to additionally possess responsibilities to govern the businesses for whom they work[4]. ‘The UK's corporate governance system' was widely regarded as ‘template that has had an impact on many different' nations throughout ‘Europe along with Asia'[5]. The businesses possessing in UK corporation and an elevated ranking for the primary subject for this section. ‘Corporations that can only acquire a basic registration or prefer instead' of being UK-incorporated corporations have some of the conditions waived[6]. The ability of stockholders to cast ballots currently the yearly general assembly on matters like the nomination and a second term of managers, the selection along with reinstatement of outside accountants, the approval or reduction of the put forward dividends, along with choices with the enterprise's designated ‘capital amount constitutes' a single of their primary rights[7]. Besides having access to restricted authority, investors additionally have a number of rights, such as being able to obtain copies of the business's biennial report along with financial statements as well as the ability to ‘take part in the yearly general elections'.

The UK corporate governance framework consists of laws and standards of conduct that include market recommendations[8]. Legal traditions, norms, and the ‘Rules on Disclosure Optional Transparent' norms issued with the “Financial Conduct Authority, or F.C.A.,” serve as the sources of compulsory optional default regulations as well as legal demands[9]. Finally, those laws, and restrictions, including standards of practice are supplemented by instructions representing the primary supervisory organizations including the financial institution sector. UK financial institutions "frequently issue recommendations and amend" on various issues, particularly "issues requiring shareholder votes".

UK Corporate Code

Key themes

The UK “Corporate Governance Code(the code)”, was released ‘and revised regularly' with the “Financial Reporting Council(FRC)”, an official organization, and represents ‘among the most significant standard' of process. The code's most ‘recent revision was released in 2014'. The FRC previously stated that before the following planned assessment in 2019, nothing major modifications are anticipated[10]. The UK “Sustainability Code (the Sustainability Code)”, this code applies to investment sectors rather than individual companies and was issued by the FRC in 2010. The 'observe the other's explanation' strategy is one of the distinguishing features of the Code of Conduct. Under the Listed Rules governing the list of companies, all organizations must opt in and declare compliance with the Code. Describing standards goes hand in hand with embracing adaptability by agreeing on the premise that no single governance framework as a whole is acceptable for all organizations.

Due to widely reported financial scandals throughout the late with the value governing body difficulties started to surface throughout the UK, providing this age-old inconsistency with financial statements, innovative finance, unexpected business failures, the auditing firm's restricted function, with an uneven relationship between compensation for directors with organization's success.

Significance of UK code

The significance of the code in the UK perspective for corporate and governance law, according to the ‘UKGC code' referred to the framework and performance in the Cadbury Report(1992) to encourage to evaluate board leadership and other activities. Effectiveness of the responsible code with the demanding procedure[11]. The Cadbury Commission's the 'Business Governance' proposals of the Greenberry report were considered by the Corporate Governance Expert Committee (Hampel Commission) builded 'in November 1995'. A draft evaluation issued "by the Hampel Commission" was published in "August 1997", observed by a final report in January 1998. The report suggested building a unified business governance framework based on the proposals of each group[12]. In the UK, the FRC recently released a groundbreaking code of corporate governance, describing it as 'Organizations are the code of the future'.

The FRC says the new code will lay the foundation for sustainable, long-term development in the 'British economy', connecting companies, shareholders, and other stakeholders. “All Premium Listed Companies” are subject to this Code for the period beginning or ending in January 2019[13]. The FRC has expanded its recommendations from the Cultural Assessment to include the UK business governance model proposed in the government's response to this new code. A fully revised version of the “FRC Board Efficiency Guidelines”, which replaces the previous version, ‘is also now available'.

Organizations should make clear whose stewardship duties belong to resource administrator owners., and additionally which stewardship tasks were delegated. Shareholders must justify their usage with voting proxy offerings, their methods to handle conflicts of fascination, and the conditions under which they are going to take part in their communal involvement[14]. To give their customers more security, investment advisors must get their management obligations professionally reviewed.

Operating features

Pay more attention to company culture. Simply put, companies must fit their plans, beliefs, and environment. We have a whistleblowing system overseen by the Board of Directors. Consumer Dialogue and Disclosure, a requirement of Section 172 of the “Companies Act 2006”. It is important that each director maintains methods of communication among staff. The terms of reference stipulate that the Chairman of the Executive Committee may not hold office more than nine years after being elected. Gender, class, and racial diversity are becoming more important in preparation for transitions to leadership and senior management positions. Propose diversification to the boss with the management team[15]. Enhanced capabilities for the ‘Committee of Compensation to handle practices of compensation around'
the organization. The document calls for executive compensation. ‘Incentives must have' at least a 10-year investment and compliance gap.

UK Corporate Code enforced

Advantages of this enforcement

UK code enforces that great organization oversight makes certain market outcomes and economic development[16]. Investor assurance seems continued by noise organizations governing, which allows a company to increase funding successfully while effectively. It minimizes the expense of energy[17]. The communication price encounters an optimistic effect. This offers the proprietors and leaders sufficient possibilities to connect objectives through the desires of stockholders and the business[18]. Good business governance in addition minimizes waste, dishonesty, threat along with maladministration. It allows constructing while cultivating brands[19]. It guarantees the fact the structures seem to operate in another process which fits known as the ideal passions of every person.

The explanation cannot be limited to the company's determination a certain the Code's charges are disproportionate[20]. If companies deviate from the provisions of the Code, they should explain the reasons in their Corporate Governance Statement for greater transparency[21]. Companies must clearly indicate and explain which provisions of the Code are being deviated from[22]. A description of these deviations should be provided to the board to review the quality of each statement and determine if there are other reasons for the company to deviate from the norm[23]. The board must approve and confirm the justification[24]. The explanation will be submitted to the General Assembly as part of the submission of the Statement on Corporate Governance.

When corporate governance is in UK place, it includes rules, regulations, and policies that enable a company to always comply and function without problems or legal embarrassment. Compliance is easily ensured[25]. Incorporating regulatory compliance into corporate governance practices can potentially save organizations significant unnecessary fines and compliance obligations and reallocate those funds to business goals for greater success[26]. Having a company structure makes it much easier to manage day-to-day tasks, manage activities, and achieve goals[27]. The workplace atmosphere also respects the principles of good corporate governance and promotes teamwork, unity, efficiency, and the pursuit of success.

Disadvantages of this enforcement

Disadvantages of the code enforcement in the UK for that organizations typically have a number of compliance regulations that they must follow, and different laws apply depending on the industry[28]. Corporate governance ensures compliance with legal regulations, but it comes at a very high price[29][30]. Considering all the requirements that must be met, the administrative burden for companies implementing corporate governance is enormous[31]. Regardless of company size, all procedures are followed without exception[32]. Exposes the company to great risk, for example through "corporate veil intrusion" that ignores the status of another legal entity in the company to understand what is going on behind closed doors. increase. It is common for large companies to appoint well-known managers with a strong track record to carry out day-to-day operations[33]. Unfortunately, shareholders and management can have very different goals and perspectives, so this creates a conflict between them. This often creates a conflict between the two, affecting the organization's overall capability to run its operations smoothly and efficiently.

Different types of UK codes and business performance highly corporate governance investment to considered the democracy opportunities. Economic performance and political objectives are related to the additional function in the law activities[34]. As an additional safeguard to protect shareholders, a type of preferential election of directors ‘known as cumulative voting' has been introduced[35]. Each share still had one vote left for him, but each shareholder received as many votes as there were vacancies on the board, with the option to accumulate all votes for one or more candidates. there was. This allows minority shareholders to appoint directors to avoid majority dictatorship[36]. Also, to prevent minority directors from being considered minority directors, a constitutional amendment was introduced requiring all directors to notify the Senate privately of any matter in which they have a conflict of interest[37]. A director may automatically remain a director in some jurisdictions if the director does not disclose his or her personal financial interests.

Conclusion

According to this research, the UK's corporate governance framework consists of regulations, laws, that practises that are designed to ensure that firms operate truthfully and that the people in the position of running them are held accountable for their actions. The goal aims to increase buyer trust and make investments in UK companies while also developing the country's economy. Regardless of wherever most of their business operations are located, worldwide restrictions imposed upon borrowers help to attract international corporations seeking exposure to a sizable list among investors.

References

Journals

• Caserio C and Trucco S, ‘JOURNAL MENU CORPORATE GOVERNANCE and COMPANY PERFORMANCE in ITALY: CORPORATE LAW and REGULATION PERSPECTIVE' (2019) 1 Corporate Law & Governance Review 24
• Gouiaa R, ‘Corporate Governance in Canada: A Review of Regulation and Practices' (2019) 1 Corporate Law and Governance Review 42
• Lisboa I, Guilherme MC and Teixeira N, ‘Corporate Governance Practices in Portugal' (2020) 2 Corporate Law and Governance Review 42
• Malkawi BH, ‘Editorial: New Horizons in Corporate Governance Research' (2019) 1 Corporate Law and Governance Review 4
• Rix M, ‘THE NEW AUSTRALIAN SYSTEM of CORPORATE GOVERNANCE: BOARD GOVERNANCE and COMPANY PERFORMANCE in a CHANGING CORPORATE GOVERNANCE ENVIRONMENT' (2019) 1 Corporate Law & Governance Review 29
• SARRA J, ‘New Governance, Old Norms, and the Potential for Corporate Governance Reform' (2011) 33 Law & Policy 576
• Vaz Ferreira J, ‘Editorial: Trends in Corporate Governance – Vision and Future Expectations' (2020) 2 Corporate Law and Governance Review 4
• Vieira E and Neiva JN, ‘BOARD of DIRECTORS SPECIFICITIES in the CONTEXT of PORTUGUESE CORPORATE GOVERNANCE and CORPORATE LAW' (2019) 1 Corporate Law & Governance Review 41
• Visconti RM, ‘EDITORIAL: CORPORATE LAW and GOVERNANCE FUNDAMENTAL ISSUES and PECULIARITIES' (2019) 1 Corporate Law & Governance Review 4
• Aguilera RV, Marano V and Haxhi I, ‘International Corporate Governance: A Review and Opportunities for Future Research' (2019) 50 Journal of International Business Studies 457
• Bachmann G, ‘Why Is There No U.S. Code of Corporate Governance? – Some Comparative Observations on Corporate Governance Regulation' [2020] Festschrift für Christine Windbichlerzum 70. Geburtstag am 8. Dezember 2020 495
• Baraibar-Diez E and D. Odriozola M, ‘CSR Committees and Their Effect on ESG Performance in UK, France, Germany, and Spain' (2019) 11 Sustainability 5077
• Chouaibi S, Chouaibi J and Rossi M, ‘ESG and Corporate Financial Performance: The Mediating Role of Green Innovation: UK Common Law versus Germany Civil Law' (2021) 17 EuroMed Journal of Business 46
• Diferente - Mike Duran ft Kevin Fret (Video Oficial)
• Fahad P and Rahman PM, ‘Impact of Corporate Governance on CSR Disclosure' (2020) 17 International Journal of Disclosure and Governance 155
• Harvey C, Maclean M and Price M, ‘Executive Remuneration and the Limits of Disclosure as an Instrument of Corporate Governance' (2020) 69 Critical Perspectives on Accounting 102089
• Kolev KD and others, ‘Board Committees in Corporate Governance: A Cross?disciplinary Review and Agenda for the Future' [2019] Journal of Management Studies
• Safari M and Parker LD, ‘Understanding Multiple Accountability Logics within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?' [2023] European Accounting Review 1
• Salhi B and others, ‘The Mediating Role of Corporate Social Responsibility on the Relationship between Governance and Tax Avoidance: UK Common Law versus French Civil Law' (2019) 16 Social Responsibility Journal 1149
• Dignam A, ‘Artificial Intelligence, Tech Corporate Governance and the Public Interest Regulatory Response' (2020) 13 Cambridge Journal of Regions, Economy and Society 37
• Lessing B, ‘Conceptualizing Criminal Governance' (2020) 19 Perspectives on Politics 854
• Lyons S, ‘Principles of Corporate Governance: Response to G20/OECD Public Consultation' [2023] SSRN Electronic Journal
• Smith R and Marx B, ‘Corporate Governance Practices in Large and Medium-Sized Auditing Firms in South Africa' (2022) 11 International Journal of Management and Sustainability 202
• ‘Measuring Impact and Success in Sustainability: Canterbury Christ Church University, United Kingdom' Leadership for Sustainability in Higher Education
• Gelter M, ‘The Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability' (2022) 51 Contemporary Sociology: A Journal of Reviews 154
• Burkart MC, Miglietta S and Ostergaard C, ‘Why Do Boards Exist? Governance Design in the Absence of Corporate Law' [2018] SSRN Electronic Journal
• Ahmed Aboud and Xinming Yang, ‘Corporate Governance and Corporate Social Responsibility: New Evidence from China' (2022) ahead-of-print International Journal of Accounting & Information Management.
• Julia Puaschunder and Martin Gelter, ‘The Law, Economics, and Governance of Generation COVID-19 Long-Haul' (2022) 19 Indiana Health Law Review 47.
• Ahmad YuosefAlodat, ZalailahSalleh and HafizaAishahHashim, ‘Corporate Governance and Sustainability Disclosure: Evidence from Jordan' (2022) 155 Corporate Governance: The International Journal of Business in Society.
• SébastienLaymond, ‘Capital Punishment in Ireland: Summary History & Jurisprudential Analysis' [2023] SSRN Electronic Journal.
• Melinda TimeaFülöp and Gabriel Raita, ‘Assurance of Financial Audit Reporting and Sustainability Reporting' (2022) 11 International Journal of Economics and Accounting 213.
• Thomas F Dillon and others, ‘Midwifery, 1977' (1978) 130 American Journal of Obstetrics and Gynecology 917.
• Afrizal, WirmieEka Putra and Yuliusman, ‘Audit Quality as Intervening Variable of the Relationship between Competency, Independence, and Professionalism on the Ability to Detect Fraud (a Case Study on the Bungo and Tebo Regencies Inspectorate Auditors)' (2022) 19 Webology 2320.
• Wangwei Lin, ‘Corporate Non-Financial Reporting in the UK: Diversions from the EU Sustainability Reporting Framework' (2022) 14 Sustainability 9134.
• Jorge Polo Blanco and ElederPiñeiroAguiar, ‘El BuenVivir Como DiscursoContrahegemónico. Postdesarrollo, Indigenismo Y NaturalezaDesde La VisiónAndina' (2020) 26 Mana
• Tim L Vordenbaumen, ‘Professional Services Should Be Mandated' (1979) 19 American Pharmacy 8.
• Robert McCorquodale and Stuart Neely, ‘Directors Duties and Human Rights Impacts: A Comparative Approach' [2022] Journal of Corporate Law Studies 1.
• Dalia Palombo, ‘The Future of the Corporation: The Avenues for Legal Change' (2022) 10s5 Journal of the British Academy.
• JeroenVeldman and Hugh Willmott, ‘Social Ontology and the Modern Corporation' (2017) 41 Cambridge Journal of Economics 1489.
• [1]Caserio C and Trucco S, ‘JOURNAL MENU CORPORATE GOVERNANCE and COMPANY PERFORMANCE in ITALY: CORPORATE LAW and REGULATION PERSPECTIVE' (2019) 1 Corporate Law & Governance Review 24
• [2]Gouiaa R, ‘Corporate Governance in Canada: A Review of Regulation and Practices' (2019) 1 Corporate Law and Governance Review 42
• [3]Malkawi BH, ‘Editorial: New Horizons in Corporate Governance Research' (2019) 1 Corporate Law and Governance Review 4
• [4]Rix M, ‘THE NEW AUSTRALIAN SYSTEM of CORPORATE GOVERNANCE: BOARD GOVERNANCE and COMPANY PERFORMANCE in a CHANGING CORPORATE GOVERNANCE ENVIRONMENT' (2019) 1 Corporate Law & Governance Review 29
• [5]Robert McCorquodale and Stuart Neely, ‘Directors Duties and Human Rights Impacts: A Comparative Approach' [2022] Journal of Corporate Law Studies 1.
• [6]JeroenVeldman and Hugh Willmott, ‘Social Ontology and the Modern Corporation' (2017) 41 Cambridge Journal of Economics 1489.
• [7]Dalia Palombo, ‘The Future of the Corporation: The Avenues for Legal Change' (2022) 10s5 Journal of the British Academy.
• [8]Tim L Vordenbaumen, ‘Professional Services Should Be Mandated' (1979) 19 American Pharmacy 8.
• [9]Jorge Polo Blanco and ElederPiñeiroAguiar, ‘El BuenVivir Como DiscursoContrahegemónico. Postdesarrollo, Indigenismo Y NaturalezaDesde La VisiónAndina' (2020) 26 Mana
• [10]SARRA J, ‘New Governance, Old Norms, and the Potential for Corporate Governance Reform' (2011) 33 Law & Policy 576
• [11]Wangwei Lin, ‘Corporate Non-Financial Reporting in the UK: Diversions from the EU Sustainability Reporting Framework' (2022) 14 Sustainability 9134.
• [12]Vaz Ferreira J, ‘Editorial: Trends in Corporate Governance – Vision and Future Expectations' (2020) 2 Corporate Law and Governance Review 4
• [13]Vieira E and Neiva JN, ‘BOARD of DIRECTORS SPECIFICITIES in the CONTEXT of PORTUGUESE CORPORATE GOVERNANCE and CORPORATE LAW' (2019) 1 Corporate Law & Governance Review 41
• [14]Afrizal, WirmieEka Putra and Yuliusman, ‘Audit Quality as Intervening Variable of the Relationship between Competency, Independence, and Professionalism on the Ability to Detect Fraud (a Case Study on the Bungo and Tebo Regencies Inspectorate Auditors)' (2022) 19 Webology 2320.
• [15]Thomas F Dillon and others, ‘Midwifery, 1977' (1978) 130 American Journal of Obstetrics and Gynecology 917.
• [16]Visconti RM, ‘EDITORIAL: CORPORATE LAW and GOVERNANCE FUNDAMENTAL ISSUES and PECULIARITIES' (2019) 1 Corporate Law & Governance Review 4
• [17]Melinda TimeaFülöp and Gabriel Raita, ‘Assurance of Financial Audit Reporting and Sustainability Reporting' (2022) 11 International Journal of Economics and Accounting 213.
• [18]SébastienLaymond, ‘Capital Punishment in Ireland: Summary History & Jurisprudential Analysis' [2023] SSRN Electronic Journal.
• [19]Ahmad YuosefAlodat, ZalailahSalleh and HafizaAishahHashim, ‘Corporate Governance and Sustainability Disclosure: Evidence from Jordan' (2022) 155 Corporate Governance: The International Journal of Business in Society.
• [20]Julia Puaschunder and Martin Gelter, ‘The Law, Economics, and Governance of Generation COVID-19 Long-Haul' (2022) 19 Indiana Health Law Review 47.
• [21]Fahad P and Rahman PM, ‘Impact of Corporate Governance on CSR Disclosure' (2020) 17 International Journal of Disclosure and Governance 155
• [22]Gelter M, ‘The Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability' (2022) 51 Contemporary Sociology: A Journal of Reviews 154
• [23]Harvey C, Maclean M and Price M, ‘Executive Remuneration and the Limits of Disclosure as an Instrument of Corporate Governance' (2020) 69 Critical Perspectives on Accounting 102089
• [24]Burkart MC, Miglietta S and Ostergaard C, ‘Why Do Boards Exist? Governance Design in the Absence of Corporate Law' [2018] SSRN Electronic Journal
• [25]Chouaibi S, Chouaibi J and Rossi M, ‘ESG and Corporate Financial Performance: The Mediating Role of Green Innovation: UK Common Law versus Germany Civil Law' (2021) 17 EuroMed Journal of Business 46
• [26]‘Measuring Impact and Success in Sustainability: Canterbury Christ Church University, United Kingdom' Leadership for Sustainability in Higher Education
• [27]Aguilera RV, Marano V and Haxhi I, ‘International Corporate Governance: A Review and Opportunities for Future Research' (2019) 50 Journal of International Business Studies 457
• [28]Ahmed Aboud and Xinming Yang, ‘Corporate Governance and Corporate Social Responsibility: New Evidence from China' (2022) ahead-of-print International Journal of Accounting & Information Management.
• [29]Fahad P and Rahman PM, ‘Impact of Corporate Governance on CSR Disclosure' (2020) 17 International Journal of Disclosure and Governance 155
• [30]Dignam A, ‘Artificial Intelligence, Tech Corporate Governance and the Public Interest Regulatory Response' (2020) 13 Cambridge Journal of Regions, Economy and Society 37
• [31]Baraibar-Diez E and D. Odriozola M, ‘CSR Committees and Their Effect on ESG Performance in UK, France, Germany, and Spain' (2019) 11 Sustainability 5077
• [32]Kolev KD and others, ‘Board Committees in Corporate Governance: A Cross?disciplinary Review and Agenda for the Future' [2019] Journal of Management Studies
• [33]Salhi B and others, ‘The Mediating Role of Corporate Social Responsibility on the Relationship between Governance and Tax Avoidance: UK Common Law versus French Civil Law' (2019) 16 Social Responsibility Journal 1149
• [34]Bachmann G, ‘Why Is There No U.S. Code of Corporate Governance? – Some Comparative Observations on Corporate Governance Regulation' [2020] Festschrift für Christine Windbichlerzum 70. Geburtstag am 8. Dezember 2020 495
• [35]Smith R and Marx B, ‘Corporate Governance Practices in Large and Medium-Sized Auditing Firms in South Africa' (2022) 11 International Journal of Management and Sustainability 202
• [36]Safari M and Parker LD, ‘Understanding Multiple Accountability Logics within Corporate Governance Policy Discourse: Resistance, Compromise, or Selective Coupling?' [2023] European Accounting Review 1
• [37]Lyons S, ‘Principles of Corporate Governance: Response to G20/OECD Public Consultation' [2023] SSRN Electronic Journal