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An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

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  • Raluca Ivan

Abstract

The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. The findings suggest that the specificities of internal audit function when studying the differences between European Corporate Governance Codes and OECD Principles lead to different treatment.

Suggested Citation

  • Raluca Ivan, 2015. "An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 80-90, December.
    • Handle: RePEc:khe:scajes:v:1:y:2015:i:4:p:80-90
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    References listed on IDEAS

    as
    1. Gérard Charreaux, 2008. "Micro Theories of Corporate Governance," Post-Print halshs-00260175, HAL.
    2. Gérard Charreaux, 2004. "Corporate Governance Theories: From Micro Theories to National Systems Theories," Working Papers CREGO 1041202, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Alnoor Bhimani, 2008. "Making corporate governance count: the fusion of ethics and economic rationality," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(2), pages 135-147, May.
    4. Mirela Niculae, 2015. "Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 67-79, December.
    5. Cristina Boţa-Avram & Paula Ramona Răchişan, 2013. "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-15.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Differences; internal audit OECD principles; European Corporate Governance Codes;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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