The evolution of organizational governance and board of directors’ responsibilities continues. In recent years, the actions of shareholder activists’ groups, securities regulators, and courts, as…
We appreciate the thoughts, issues, or questions raised by the readers of the Corporate Governance Corner. The subject of this column is a response to…
Organizations differ by many factors, including legal and operating structure, size, industry, and geographic markets. In any organization, the board of directors bears the ultimate…
Organizations differ by many factors, including legal and operating structure, size, industry, and geographic markets. In any organization, the board of directors bears the ultimate…
The governance bells are tolling for corporate, non-corporate, not for profit, governmental, and other organizations. Investor and stakeholder demands, regulatory actions, and growing litigation risks…
From ‘Tone at the Top’ to ‘Checks and Balances’
The Ongoing Shift in Corporate Governance
Over the past five decades, corporate governance experts have focused on improving the “tone at the top.” The belief has been that a strong CEO…
Organizational Governance
Underlying Economic Fundamentals
This column's objective is to present an economics-based business perspective of the essential elements of organizational governance, which will provide valuable insight for CPAs, whether…
Editor's Note: This article is the first of a series in a new column, Corporate Governance Corner, exploring corporate governance issues and the role CPAs play…
Editor's Note: This article is the first of a series in a new column, Corporate Governance Corner, exploring corporate governance issues and the role CPAs play…