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

Raluca Ivan ()

Academic Journal of Economic Studies, 2015, vol. 1, issue 4, 80-90

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.

Keywords: Differences; internal audit OECD principles; European Corporate Governance Codes (search for similar items in EconPapers)
JEL-codes: M21 M40 M42 M49 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:1:y:2015:i:4:p:80-90

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