Audit committees: Practice, rules and enforcement in the UK and China

Corporate Governance: An International Review

Volumn 13, Issue 1, 2005, Pages 92-100

  Chambers, Andrew D ^a  

^a Management Audit Ltd   (United Kingdom)

Author keywords

Audit committees; China; Corporate governance; Regulation; UK

Indexed keywords

EID: 12844271265     PISSN: 09648410     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1467-8683.2005.00406.x     Document Type: Review

References (13)

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2. Combined Code (June 1998) Committee on Corporate Governance (chaired by Sir. Ronnie Hampel). London: Gee.
3. Combined Code on Corporate Governance (July 2003) London: The Financial Reporting Council (http://www.frs.org.uk/publications/content/).
4. CSRC (2001) Code of Corporate Governance for Listed Companies in China. China Securities Regulatory Commission, State Economic and Trade Commission, 7 January 2001. Zhengjianfa No. 1 of 2002.
5. Higgs, Sir Derek (January 2003) Review of the Role and Effectiveness of Non-executive Directors ("The Higgs Report"). London: Department of Trade and Industry, (http://www.dti.gov.uk/cld/non_exec_review/pdfs/higgsreport.pdf).
6. Treasury, H. M. (October 2003) The Audit Committee Handbook, including policy principles for audit committees. London: HM Treasury.
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8. Normanton, E. L. (1966) The Accountability and Audit of Governments. Foreword by Professor W. J. M. Mackenzie, p. vii. Manchester: Manchester University Press.
9. NYSE (16 August 2002) Corporate Governance Rule Proposals to SEC. New York Stock Exchange, and Amendment No. 1 to the NYSE's Corporate Governance Rule Proposal (2003). (http://www.nyse.com/pdfs/amend1-04-09-03.pdf).
10. Smith, Sir Robert (2003) Guidance on Audit Committees. The Financial Reporting Council (http://eee.frc.org.uk/publications/content/ACReport.pdf).
11. Tricker, R. I. (1978) The Independent Director - A Study of the Non-Executive Director and of the Audit Committee. Croydon: Tolley.
12. Tricker, R. I. (1984) Corporate Governance - Practices, Procedures and Powers in British Companies and their Boards of Directors. Gower.
13. Wm Morrison Supermarkets plc (2003) Report and Financial Statements 2003.