Gatekeeper or Concierge? The Regulation of Corporate Governance and Auditing
21 November 2017
Author / Speaker

What is the “comply or explain” approach to corporate governance? How well does this principles-based approach work?

This presentation provides a working knowledge of the regulation of corporate governance, and auditing. It also examines the role of external auditors in providing shareholders with reasonable assurance that numbers in the accounts are true and fair.

Disclaimer

The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.

Download

Topics

  • Governance and Public Sector Management
  • Private Sector