Corporate Governance

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Corporate Governance Issues?
AICPA Audit Committee Effectiveness Center—Corporate Audit Committee Toolkit

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AICPA Ethics Decision Tree

Corporate Governance

Corporate Governance has been defined as openness, integrity, and accountability (Cadbury Report, 1992, Committee on the Financial Aspects of Corporate Governance, United Kingdom). To support you with your corporate governance responsibilities, the AICPA has developed the Audit Committee Effectiveness Center. Check back regularly for additional information promoting openness, integrity, and accountability in corporate governance.

Enterprise Governance: Getting the Balance Right

The Professional Accountants in Business Committee (PAIB) of the International Federation of Accountants (IFAC) was asked by the IFAC Board in October 2002 to explore the emerging concept of enterprise governance. A particular focus of the project was to consider why corporate governance often fails in companies and, more importantly, what must be done to ensure that things go right. Learn More>>

The Merger and Acquisition Frenzy

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Companies have been cautious over the last few years, cleaning up their balance sheets, focusing on internal controls and accumulating cash. As the economy picked up the pace, companies have been willing to use this cash or, in some cases, even their own stock as currency, to attain their goals. Learn More>>

Audit Committee Effectiveness Center

A key element in the corporate governance process of any organization is its audit committee. The battle for financial statement integrity and reliability depends on balancing the pressures of multiple stakeholders, including management, regulators, investors, and the public interest. The primary mission of the AICPA's Audit Committee Effectiveness Center is to improve audit committee performance to the benefit of an organizations's many stakeholders. Learn More>>