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Regulation of UK Corporate Governance: lessons from accounting, audit and financial services

机译:英国公司治理法规:会计,审计和金融服务的经验教训

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摘要

This paper explores current debates and trends in regulation and examines their relevance to the evolution of UK corporate governance codes of practice. In particular, the paper explores frameworks drawn from the regulation of financial services, accounting and audit, and discusses whether there are lessons to be learnt from them for the regulation of UK corporate governance. Because of trends in regulation, and in the light of empirical evidence and recent events, especially post-Enron, an appropriate structure for the regulation of UK corporate governance might be based on that of financial services.
机译:本文探讨了当前有关法规的辩论和趋势,并探讨了它们与英国公司治理行为守则的演变的相关性。尤其是,本文探讨了从金融服务,会计和审计的监管中得出的框架,并讨论了在监管英国公司治理方面是否有经验教训。由于监管趋势,并结合经验证据和最近发生的事件,尤其是在安然事件之后,英国金融公司治理的适当结构可能建立在金融服务的基础上。

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