یک گونه شناسی برای کاوش در کیفیت توضیحات برای عدم رعایت مقررات حاکمیت شرکتی بریتانیا
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|51894||2015||15 صفحه PDF||سفارش دهید||11530 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : The British Accounting Review, Volume 47, Issue 1, March 2015, Pages 85–99
There were 204 (125) non-compliant companies, 537 (253) Code breaches and 438 (208) explanations for non-compliance, an average of 2.6 (2.0) Code breaches and 2.2 (1.7) explanations per non-compliant company. Although compliance increased over the period examined, explanations were found to be of variable quality. Results suggest that companies need to improve the quality of their explanations if they are to be useful to users, notably location, complexity and specificity of explanations. There are also important questions raised about the work of auditors and their apparent silence. Companies are being encouraged to move towards compliance. We argue that this is against the ‘comply-or-explain’ philosophy which accepts that ‘one size does not fit all.’ Better quality of explanation is more important than compliance and thus companies may be unwittingly heading in the wrong direction.