Corporate governance: an international state of the art

Abstract

Corporate governance has as ancient a pedigree as the formation of companies. However, six contemporary developments have provided a focus which makes this the era par excellence of corporate governance. Under review are a representative set of the economies of the world. A start is made with the UK and the Cadbury Report, which in similar fashion to the development of British Quality Standard 5750 into ISO 9000, has now itself taken on world currency. The end piece of Cadbury‐related developments was the final Report of the Hampel Committee of January 1998. The USA spawned several reports which fed into the Cadbury initiative, notably the Treadway and COSO Reports, as well as the influence of the Securities and Exchange Commission. A consideration of Canada is followed by the European dimension and the study carried out by Ernst and Young. Finally South Africa, Australia and Japan are treated and conclusions drawn, including the collaborative partnership that may be formed between management accountants and internal auditors.

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