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

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  • Ian P. Dewing
  • Peter O. Russell

Abstract

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.

Suggested Citation

  • Ian P. Dewing & Peter O. Russell, 2004. "Regulation of UK Corporate Governance: lessons from accounting, audit and financial services," Corporate Governance: An International Review, Wiley Blackwell, vol. 12(1), pages 107-115, January.
  • Handle: RePEc:bla:corgov:v:12:y:2004:i:1:p:107-115
    DOI: 10.1111/j.1467-8683.2004.00347.x
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    References listed on IDEAS

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    1. Baldwin, Robert & Cave, Martin & Lodge, Martin, 2011. "Understanding Regulation: Theory, Strategy, and Practice," OUP Catalogue, Oxford University Press, edition 2, number 9780199576098.
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    Cited by:

    1. Ian P. Dewing & Peter O. Russell, 2008. "The individualization of corporate governance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 978-1000, September.
    2. Hazril Izwar Ibrahim & Abdul Hadi Zulkafli, 2016. "An empirical inquiry into the relationship between corporate governance and human resource management," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 9(1), pages 7-17, April.
    3. Nobert Osemeke & Louis Osemeke, 2017. "The role of auditors in the context of Nigerian environment," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(4), pages 299-317, November.
    4. Doran, Justin & Ryan, Geraldine, 2012. "Regulation and Firm Perception, Eco-Innovation and Firm Performance," MPRA Paper 44578, University Library of Munich, Germany.

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