The Independent Director

Bob Tricker
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Bob Tricker: Corporate Policy Group

Chapter 3 in Management Accountability and Corporate Governance, 1982, pp 27-40 from Palgrave Macmillan

Abstract: Abstract This essay evaluates a study sponsored by Deloitte, Haskins and Sells, Chartered Accountants, which was concerned with the role of non-executives and audit committees in Britain and North America. In his preliminary discussion of non-executives and audit committees, Bob Tricker identifies a possible ambiguity: the non-executive director is not necessarily an independent director. This raises an interesting question as to whether it is desirable that non-executive directors should be independent of all participants, including management, shareholders, employees, creditors and consumers.

Keywords: Corporate Governance; Executive Director; Independent Director; Audit Committee; Chief Executive (search for similar items in EconPapers)
Date: 1982
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DOI: 10.1007/978-1-349-05944-7_3

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