Corporate governance: a research analysis

Siriyama Kanthi Herath and Solai Elyse Freeman

African Journal of Accounting, Auditing and Finance, 2012, vol. 1, issue 1, 87-100

Abstract: Recent corporate collapses at the global level and increased regulatory requirements have created an increased interest in corporate governance practices across the globe. The scandals have sparked fresh debate on ethics and whether it can co-exist with strategies designed to boost performance in highly competitive business environments. The lack of internal control practices arising from poor corporate governance is considered the major reason for corporate failures. The purpose of this study is to survey the corporate governance research literature published in the period of 2000 to 2010. We chose 2000 as the starting point because that was a point in time where there had been many corporate scandals; and 2000 and beyond there was a series of fraudulent activities taking place in the corporate arena.

Keywords: corporate governance; ethics; internal control; literature review; corporate failure; fraudulent activities; fraud. (search for similar items in EconPapers)
Date: 2012
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