Additional Readings Weblinks

8/12/2019 Additional Readings Weblinks

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CORPORATE GOVERNANCE AND ETHICS

Z. REZAEE

SUGGESTED ADDITIONAL READINGS & WEBSITES

Topics Text Other Readings Websites

W E E K 1

The Free MarketSystem andBusiness

Ch. 1Arthur Levitt, Paula Dewyer, Take on the Street: What Wall Streetand Corporate America Dont Want You to Know.

Daines, R., 2001. Does Delaware Law Improve Firm Value? Journalof Financial Economics 62, 525-558.

Francis, J. and K. Schipper. 1999. Have Financial Statements LostTheir Relevance?, Journal of Accounting Research 37(2), 319352.

La Porta, R., F Lopez de Silanes, A. Shleifer, and R.W. Vishner,2000. Investor Protection and Corporate Governance, Journal ofFinancial Economics 58, 3-27.

La Porta, R., F Lopez de Silanes, A. Shleifer, and R.W. Vishner,

1998. Law and Finance, Journal of Political Economy 106, 113-155.Mintz, S. M. 2005. Corporate Governance in an InternationalContext: Legal Systems, Financing Patterns and Cultural Variables.Corporate Governance (September): Vol. 13(5), pp. 582 597.Business Source Premier. Available at:search.ebscohost.com/login.aspx?direct=true&db=buh&AN=18035531&site=ehost-live.

www.corpgov.net

www.conference-b

www.issproxy.comrt.pdf

www.ifc.org/ifcex

www.uschamber.crnance.htm

www.conference-b

www.bsr.org/CSRumentID=48813

www.celb.org/Imaeisure/gri_5f2002

W E E K 2

CorporateGovernance

Ch. 2Moldoveanu, M., and R. Martin. 2001. Agency Theory and theDesign of Efficient Governance Mechanisms. University ofToronto, Rotman School of Management (February 2, 2001).Retrieved July 26, 2005 fromwww.rotman.utoronto.ca/rogermartin/Agencytheory.pdf.

Core, J., Guay, and T. Rusticus, 2006. Does Weak GovernanceCause Weak Stock Returns? An Examination of Firm OperatingPerformance and Analysts Expectations, Journal of Finance 61, 655-687.

Cremers, M., and V. Nair, 2005. Governance Mechanisms andEquity Prices, Journal of Finance 60, 2859-2894.

Dittmar, A., and J. Mahrt-Smith, 2005. Corporate Governance andthe Value of Cash Holdings, Journal of Financial Economics 83(3),599-634.

Gompers, P. A., J. L. Ishii, and A. Metrick. 2003. CorporateGovernance and Equity Prices, Quarterly Journal of Economics 118(1):

107155.

Shleifer, A., and R. Vishny. 1997. A Survey of CorporateGovernance, Journal of Finance 52, No. 2, 737775.

www.nyse.com/pd www.tiaa-cref.org frwebgate.access.gbin/getdoc.cgi?dbenr.tst.pdf

europa.eu.int/eur-lex/lex/LexUriSer1229en00550059.

europa.eu.int/eur-lex/lex/LexUriSer1229en00550059.

www.gmiratings.cntactGMI.aspx
http://www.issproxy.com/pdf/CorporateAccountabilityReport.pdfhttp://www.issproxy.com/pdf/CorporateAccountabilityReport.pdfhttp://www.issproxy.com/pdf/CorporateAccountabilityReport.pdfhttp://www.ifc.org/ifcext/economics.nsf/content/CGhttp://www.uschamber.com/issues/priorities/corporategovernance.htmhttp://www.uschamber.com/issues/priorities/corporategovernance.htmhttp://www.uschamber.com/issues/priorities/corporategovernance.htmhttp://www.conference-board.org/pdf_free/SR-03-04.pdfhttp://www.bsr.org/CSRResources/IssueBriefDetail.cfm?DocumentID=48813http://www.bsr.org/CSRResources/IssueBriefDetail.cfm?DocumentID=48813http://www.bsr.org/CSRResources/IssueBriefDetail.cfm?DocumentID=48813http://www.bsr.org/CSRResources/IssueBriefDetail.cfm?DocumentID=48813http://www.bsr.org/CSRResources/IssueBriefDetail.cfm?DocumentID=48813http://www.conference-board.org/pdf_free/SR-03-04.pdfhttp://www.uschamber.com/issues/priorities/corporategovernance.htmhttp://www.uschamber.com/issues/priorities/corporategovernance.htmhttp://www.ifc.org/ifcext/economics.nsf/content/CGhttp://www.issproxy.com/pdf/CorporateAccountabilityReport.pdfhttp://www.issproxy.com/pdf/CorporateAccountabilityReport.pdf


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W E E K 3

Introduction toBusiness Ethics

Ch. 3Berenbeim, R.E., and Kaplan, J.M. 2004, February. Ethics Programs. . . The Role of the Board: A Global Study. Report R-1344-04-RR.The Conference Board, New York. Available at: www.conference-board.org/publications/describe.cfm?id=762.

Karpoff, J., 2001. Public vs. Private Incentives in Arctic Exploration:The Effects of Incentives and Organizational Structure, Journal ofPolitical Economy 109, 38-78.

McCarthy, I. N. 1997. Professional Ethics Code Conflict Situations:Ethical and Value Orientation of Collegiate Accounting Students,

Journal of Business Ethics 16(12/13), 14671474.

www.aacsb.edu/re dallasiabc.com/co accounting.smartp www.nysscpa.org//p6.htm

www.ifac.org/MemEthics.pdf

www.internalaudi www.aicpa.org/doT-00101_9.PDF

W E E K 4

Board ofDirectors Roles

andResponsibilities

Ch. 4Conference Board. 2003. Commission on Public Trust and PrivateEnterprise: Corporate Governance Principles, Recommendations,and Specific Best Practice Suggestions (January 9). Available at:www.ecgi.org/codes/documents/757.pdf .

Allen, W. T., and W. R. Berkley. 2003. In Defense of the CEO Chair.Harvard Business Review (September): 24 25.

Beasley, M., 1996. An Empirical Analysis of the Relation betweenthe Board of Director Composition and Financial Statement Fraud,The Accounting Review 7, 443465.

Bebchuk, L., and A. Cohen, 2005. The Costs of Entrenched Boards, Journal of Financial Economics 78, 409-433.

Brickley, J., J. Coles, and G. Jarrell, 1997. Leadership Structure:Separating the CEO and Chairman of the Board, Journal of CorporateFinance 3, 189-220.

Hermalin, B., and M. Weisbach, 1998. Endogenously ChosenBoards of Directors and Their Monitoring of the CEO, AmericanEconomic Review 88, 96-118.

Raheja, C., 2005. Determinants of Board Size and Composition: ATheory of Corporate Boards, Journal of Finance and Quantitative

Analysis 40, 283-306.

Rosenstein, S., and J. Wyatt, 1990. Outside Directors, BoardIndependence, and Shareholder Wealth, Journal of FinancialEconomics 26, 175-191.

Warther, V., 1998. Board Effectiveness and Board Dissent: A Modelof the Boards Relationship to Management and Shareholders,

Journal of Corporate Finance 4, 53-70.

Yermack, D., 1996. Higher Market Valuation for Firms with a SmallBoard of Directors, Journal of Financial Economics 40, 185-211.

cii.org

www.boardsource

www.ecgi.org/cod www.sec.gov/rule
http://www.aacsb.edu/resourcecenter/peace/default.asphttp://www.nysscpa.org/cpajournal/2005/505/perspectives/p6.htmhttp://www.nysscpa.org/cpajournal/2005/505/perspectives/p6.htmhttp://www.nysscpa.org/cpajournal/2005/505/perspectives/p6.htmhttp://www.ifac.org/Members/DownLoads/2005_Code_of_Ethics.pdfhttp://www.ifac.org/Members/DownLoads/2005_Code_of_Ethics.pdfhttp://www.ifac.org/Members/DownLoads/2005_Code_of_Ethics.pdfhttp://www.internalaudit.ed.ac.uk/Standards2004.pdfhttp://www.boardsource.org/http://www.ecgi.org/codes/documents/757.pdfhttp://www.ecgi.org/codes/documents/757.pdfhttp://www.boardsource.org/http://www.internalaudit.ed.ac.uk/Standards2004.pdfhttp://www.ifac.org/Members/DownLoads/2005_Code_of_Ethics.pdfhttp://www.ifac.org/Members/DownLoads/2005_Code_of_Ethics.pdfhttp://www.nysscpa.org/cpajournal/2005/505/perspectives/p6.htmhttp://www.nysscpa.org/cpajournal/2005/505/perspectives/p6.htmhttp://www.aacsb.edu/resourcecenter/peace/default.asp


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W E E K 5

Board CommitteeRoles andResponsibilities

Ch. 5Blue Ribbon Committee on Improving the Effectiveness ofCorporate Audit Committees (BRC). 1999. Report andRecommendations of Blue Ribbon Committee on Improving theEffectiveness of Corporate Audit Committees. New York andWashington, DC: NYSE and Nasdaq.

National Commission on Fraudulent Financial Reporting(NCFRR/Treadway Commission). 1987. Report of the NationalCommission on Fraudulent Financial Reporting. (October).Washington, DC: Government Printing Office.

Council of Institutional Investors (CII). 2005. Role of CompensationCommittee (August). Available at:www.cii.org/policies/compensation/role_comp_committee.htm .

Brickley, J., J. Coles, and R. Terry, 1994, Outside Directors and theAdoption of Poison Pills, Journal of Financial Economics 35, 371-390.

Core, J.,2000. The Directors and Officers Insurance Premium: AnOutside Assessment of the Quality of Corporate Governance,

Journal of Law, Economics, and Organization 16, 449-477.Klein, A., 1998. Firm Performance and Board Committee Structure,

Journal of Law and Economics 41, 275-303.

Klein A., 2002. Audit Committee, Board of Director Characteristics,and Earnings Management, Journal of Accounting and Economics 33,375-400.

www.thecorporate www.pcaob.org/Sules/Auditing_Sta www.sec.gov/rule www.cii.org/policmittee.htm

www.conference-board.org/publica www.calpers.ca.go2005/march/majo
http://www.cii.org/policies/compensation/role_comp_committee.htmhttp://www.cii.org/policies/compensation/role_comp_committee.htmhttp://www.thecorporatelibrary.com/http://www.pcaob.org/Standards/Standards_and_Related_Rules/Auditing_Standard_No.2.aspxhttp://www.pcaob.org/Standards/Standards_and_Related_Rules/Auditing_Standard_No.2.aspxhttp://www.sec.gov/rules/final/33-8183.htmhttp://www.cii.org/policies/compensation/role_comp_committee.htmhttp://www.cii.org/policies/compensation/role_comp_committee.htmhttp://www.conference-board.org/publications/describe.cfm?id=674http://www.conference-board.org/publications/describe.cfm?id=674http://www.conference-board.org/publications/describe.cfm?id=674http://www.conference-board.org/publications/describe.cfm?id=674http://www.cii.org/policies/compensation/role_comp_committee.htmhttp://www.cii.org/policies/compensation/role_comp_committee.htmhttp://www.sec.gov/rules/final/33-8183.htmhttp://www.pcaob.org/Standards/Standards_and_Related_Rules/Auditing_Standard_No.2.aspxhttp://www.pcaob.org/Standards/Standards_and_Related_Rules/Auditing_Standard_No.2.aspxhttp://www.thecorporatelibrary.com/http://www.cii.org/policies/compensation/role_comp_committee.htm


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W E E K 6

Roles andResponsibilitiesof Management

Ch. 6Kueppers, R., and G. Weaver. 2003, November. Meeting the Street:A Discussion of Earnings and Other Guidance Provided toInvestors. Financial Executive Research Foundation, Inc., FlorhamPark, NJ.

Bebchuk, L. and J.M. Fried, 2005. Pay Without Performance:Overview of the Issues, Journal of Applied Corporate Finance17, 8-23.

Core, J., R. Holthausen, and D. Larcker, 1999. CorporateGovernance, Chief Executive Officer Compensation, and FirmPerformance, Journal of Business Ethics 51, 371-406.

DeFond, M., R. Hann, and X. Hu, 2005. Does the Market ValueFinancial Expertise on Audit Committees of Boards of Directors?,

Journal of Accounting Research 43, 153-194.

Fama, E., and M. Jensen, 1983. Separation of Ownership andControl, Journal of Law and Economics26, 301-325.

Fich, E., and L. White, 2005. Why Do CEOs Recirpocally Sit on Each

Others Boards?, Journal of Corporate Finance11, 175-195. Jensen, M.C., 1986. Agency Costs of Free Cash Flow, CorporateFinance, and Takeovers, American Economic Review 76, 323-329.

Jensen, M. C., and W. H. Meckling. 1976. Theory of the Firm:Managerial Behavior, Agency Costs and Ownership Structure, The

Journal of Financial Economics 3, 305360.

Pergola, T.M. 2005. Management entrenchment: Can it negate theeffectiveness of recently legislated governance reforms?, Journal of

American Academy of Business 6(2): 177185.

Shivdasani, A., and D. Yermack, 1999. CEO Involvement in theSelection of New Board Members: An Empirical Analysis, Journal ofFinance 54, 1829-1853.

www.calpers-governance.org/pr www.sec.gov/new www.sec.gov/rule www.sarbanes-oxley.com/displayRules&chap_id=S frwebgate.access.gbin/getdoc.cgi?dbtion&docid=f:576
http://www.calpers-governance.org/principles/domestic/us/page07.asphttp://www.calpers-governance.org/principles/domestic/us/page07.asphttp://www.sec.gov/news/studies/sox704report.pdfhttp://www.sec.gov/rules/final/33-8182.htmhttp://www.sarbanes-oxley.com/displaysection.php?level=2&pub_id=SEC-Rules&chap_id=SEC3&message_id=105http://www.sarbanes-oxley.com/displaysection.php?level=2&pub_id=SEC-Rules&chap_id=SEC3&message_id=105http://www.sarbanes-oxley.com/displaysection.php?level=2&pub_id=SEC-Rules&chap_id=SEC3&message_id=105http://www.sarbanes-oxley.com/displaysection.php?level=2&pub_id=SEC-Rules&chap_id=SEC3&message_id=105http://www.sarbanes-oxley.com/displaysection.php?level=2&pub_id=SEC-Rules&chap_id=SEC3&message_id=105http://www.sarbanes-oxley.com/displaysection.php?level=2&pub_id=SEC-Rules&chap_id=SEC3&message_id=105http://www.sec.gov/rules/final/33-8182.htmhttp://www.sec.gov/news/studies/sox704report.pdfhttp://www.calpers-governance.org/principles/domestic/us/page07.asphttp://www.calpers-governance.org/principles/domestic/us/page07.asp


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W E E K 7

RegulatoryBodies, StandardSetters, and BestPractices

Ch. 7U.S. Census Bureau. 2005. State and Local Government Employee-Retirement Systems. Available at:www.census.gov/govs/www/retire05view.html .

Farber, D. 2005. Restoring Trust after Fraud: Does CorporateGovernance Matter?, The Accounting Review, Vol. 80, No. 2, pg 539-561

Healy, P. and K. Palepu, 2001. Information Asymmetry, CorporateDisclosure, and the Capital Markets: A Review of the EmpiricalDisclosure Literature, Journal of Accounting and Economics 404 440.

Holthausen, R.W. and R.L. Watts, 2001. The Relevance of theValue-relevance Literature for Financial Accounting StandardSetting, Journal of Accounting and Economics 31, 375.

Jensen, M., and W. Meckling. 1976. Theory of the Firm: ManagerialBehavior, Agency Costs and Ownership Structure, Journal ofFinancial Analysis 3, 305311.

Jian, P.K and Z. Rezaee.2006. The Sarbanes-Oxley Act of 2002andCapital-market Behavior: Early Evidence, Contemporary AccountingResearch 23(3), 629-54.

Kothari, S.P., 2001. Capital Markets Research in Accounting, Journal of Accounting and Economics (September).

www.lens-library. www.sec.gov/abo www.ussc.gov/tra www.abanet.org/bl_report/pdf

www.census.gov/g

W E E K 8

InternalAuditors Roles

andResponsibilities

Ch. 8Beresford, D., N. Katzenbach, and C. B. Rogers, Jr. Report ofInvestigation by the Special Investigative Committee of the Boardof Directors of WorldCom, Inc. Available at:news.findlaw.com/hdocs/docs/worldcom/bdspcomm60903rpt.pdf.

Ashbaugh-Skaife, H., D.W. Collins, and W.R. Kinney, 2007. TheDiscovery and Reporting of Internal Control Deficiencies Prior toSOX-mandated Audits, Journal of Accounting and Economics 44, 166192.

Rezaee, Z., and G. H. Lander. 1991. The Internal Auditor-Educationand Training: The Partnership Concept, Managerial Auditing Journal 6(2), 48.

www.usdoj.gov/cr www.conferenceb www.ifac.org/Gui www.theiia.org/do
http://www.census.gov/govs/www/retire05view.htmlhttp://www.census.gov/govs/www/retire05view.htmlhttp://www.lens-library.com/power/index.htmlhttp://www.sec.gov/about/secpar/secpar2005.pdfhttp://www.ussc.gov/training/corpover.pdfhttp://www.abanet.org/buslaw/corporateresponsibility/final_report/pdfhttp://www.abanet.org/buslaw/corporateresponsibility/final_report/pdfhttp://www.abanet.org/buslaw/corporateresponsibility/final_report/pdfhttp://www.usdoj.gov/criminal/fraud/fcpahttp://www.conferenceboard.org/pdf_free/SR-03-04.pdfhttp://www.ifac.org/Guidance/EXD-Details.php?EDID=0073http://www.ifac.org/Guidance/EXD-Details.php?EDID=0073http://www.conferenceboard.org/pdf_free/SR-03-04.pdfhttp://www.usdoj.gov/criminal/fraud/fcpahttp://www.abanet.org/buslaw/corporateresponsibility/final_report/pdfhttp://www.abanet.org/buslaw/corporateresponsibility/final_report/pdfhttp://www.ussc.gov/training/corpover.pdfhttp://www.sec.gov/about/secpar/secpar2005.pdfhttp://www.lens-library.com/power/index.htmlhttp://www.census.gov/govs/www/retire05view.html


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W E E K 1 0

Stakeholders

Roles andResponsibilities

Ch. 10 Jackson, G., and S. Vitols. 2001. Between Financial Commitment,Market Liquidity and Corporate Governance: OccupationalPensions in Britain, Germany, Japan and the USA. In ComparingWelfare Capitalism: Social Policy and Political Economy in Europe, Japan and the USA, edited by B. Ebbinghaus and P. Manow.London: Routledge.

Campbell, C., C. Niden, and S. Gillan, 1999. Current Perspectiveson Shareholder Proposals: Lessons from the 1997 Proxy Season,Financial Management 28(1), 89-98.

Carlton, W., J. Nelson, and M. Weisbach, 1998. The Influence ofInstitutions on Corporate Governance through PrivateNegotiations: Evidence from TIAA-CREF, Journal of Finance 53,1335-1362.

Gillan, S. L., and L. T. Starks. 2003. Corporate Governance,Corporate Ownership, and the Role of Institutional Investors: AGlobal Perspective. Working Paper Series. Available at:ssrn.com/abstract=439500

Gompers, P., and A Metrick, 2001. Institutional Investors andEquity Prices, Quarterly Journal of Economics 116, 229-259.

Johnson, M., R. Kasznik and K. Nelson, 2000. Shareholder WealthEffects of the Private Securities Litigation Reform Act of 1995,Review of Accounting Studies 5, 217-233.

Pound, J., 1998. Proxy Contests and Efficiency of ShareholdersOversight, Journal of Financial Economics 20, 237-265.

Wahal, S., 1996. Pension Fund Activism and Firm Performance, Journal of Financial and Quantitative Analysis 31, 1-23.

Wu, Y., 2004. The Impact of Public Opinion on Board Changes,Director Career Progression, and CEO Turnover: Evidence fromCalPERS Corporate Governan ce Program, Journal of CorporateFinance 10, 199-227.

Ssrn.com/abstract

W E E K 1 1

Roles andResponsibilitiesof otherCorporateGovernanceParticipants

Ch. 11Arkin, S. S. 2002. Analysts Conflicts of Interest: Wheres the Crime.New York Law Journal (February): 3.

Coffee, J. C. 2001. Virtue of the Securities Analysts, New York Law Journal (July 19).

Kroszner, R., and P. Strahan, 2001. Bankers on Boards: Monitoring,Conflicts of Interest, and Lender Liability, Journal of FinancialEconomics 62, 415-452.

Tufano, P., and M. Sevick, 1997. Board Strcuture and Fee-Splittingin the U.S. Mutual Fund Industry, Journal of Financial Economics 46,321-356.

www.businessroun www.nacdonline.o

www.ft.com/cms/0000779e2340.htm www.sec.gov/rule www.federalreserv

0030810/default.h

www.cfainstitute.oes/20040311_01.h
http://www.businessroundtable.org/pdf/704.pdfhttp://www.nacdonline.org/http://www.ft.com/cms/s/0/d404737a-7e47-11db-84bb-0000779e2340.html?nclick_check=1http://www.ft.com/cms/s/0/d404737a-7e47-11db-84bb-0000779e2340.html?nclick_check=1http://www.sec.gov/rules/final/33-8185.htmhttp://www.federalreserve.gov/BoardDocs/speeches/2003/20030810/default.htmhttp://www.federalreserve.gov/BoardDocs/speeches/2003/20030810/default.htmhttp://www.federalreserve.gov/BoardDocs/speeches/2003/20030810/default.htmhttp://www.federalreserve.gov/BoardDocs/speeches/2003/20030810/default.htmhttp://www.sec.gov/rules/final/33-8185.htmhttp://www.ft.com/cms/s/0/d404737a-7e47-11db-84bb-0000779e2340.html?nclick_check=1http://www.ft.com/cms/s/0/d404737a-7e47-11db-84bb-0000779e2340.html?nclick_check=1http://www.nacdonline.org/http://www.businessroundtable.org/pdf/704.pdf


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W E E K 1 2

Technology andCorporateGovernance

Ch. 12Ernst & Young. 2007. From Compliance to Competitive Edge: NewThinking on Internal Control (May). Available atwww.ey.com /Global/assets.nsf/International/AABS_InternalControl2007/$file/InternalControlsSurvey2007_online.pdf.

XBRL International. Available at www.xbrl.org .

Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June).Available at:www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2007/XBRL.htm .

Rezaee, Z., A. Sharbatoghlic, R. Elam, and P. L. McMickle. 2002.Continuous Auditing: Building Automated Auditing Capability.

Auditing: A Journal of Practice and Theory 21(1), 147, 163.

Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava, and M. A.Versarhelyi. 2005. Financial Reporting and Auditing Agent withNet Knowledge (FRAANK) and Extensible Business ReportingLanguage (XBRL), Journal of Information Systems 19(1), 118.

www.issproxy.com www.berr.gov.uk/ www.xbrl.org

www.pwc.com/ex981a92e13dee3cf

W E E K 1 3

CorporateGovernance inPrivate and Not-for-ProfitOrganizations(NPOs )

Ch. 13Brickley, J., and R. Van Horn, 2002. Managerial Incentives inNonprofit Organizations: Evidence from Hospitals, Journal of Lawand Economics 45, 227-250.

Eldenburg, L., B. Hermalin, M. Weisbach, and M. Wosinska, 2004.Governance, Performance Objectives and Organizational Form:Evidence from Hospitals, Journal of Corporate Finance10, 527-548.

Hallock, K., 2002. Managerial Pay and Governance in AmericanNonprofits, Industrial Relations 41, 377-406.

Maury, B., 2006. Family Ownership and Firm Performance:Empirical Evidence from Western European Corporations, Journalof Corporate Finance 12, 3231-341.

McLan, E. H. 1993. Quality Improvement in Higher Education:TQM in Administrative Functions. College and UniversityPersonnel Association 44(3), 718.

Miller, D., I. Le Breton, R.H. Lester, and A.A. Cannella Jr., 2007. AreFamily Firms Really Superior Performers?, Journal of CorporateFinance 13, 829-858.

Rezaee, Z., R. C. Elmore, and J. Z. Szendi. 2000. The Relevance ofAudit Committees for Colleges and Universities, Research in

Accounting Regulation 14, 3960.

Trow, M. A. 1985. Comparative Reflections on Leadership in

Higher Education, European Journal of Education 20(23), 143159.

Villonga, B. and R. Amit, 2006. How do Family Ownership, Controland Management Affect Firm Value?, Journal of Financial Economics 80, 385-417.

www.aacsb.edu/re www.irs.gov/publ ag.ca.gov/charitiect_nov04pdf

www.publicagendulse.pdf

www.governancepfor-nonprofits-200

www.aicpa/org/Au.htm

www.aicpa.org/Aue.htm
http://www.ey.com/http://www.xbrl.org/http://www.xbrl.org/http://www.xbrl.org/http://www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2007/XBRL.htmhttp://www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2007/XBRL.htmhttp://www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2007/XBRL.htmhttp://www.issproxy.com/index.jsphttp://www.berr.gov.uk/files/file13958.pdfhttp://www.xbrl.org/http://www.aacsb.edu/resourcecenter/peace/default.asphttp://www.irs.gov/publications/p557/ch03.htmlhttp://www.publicagenda.org/research/pdfs/charitable_impulse.pdfhttp://www.publicagenda.org/research/pdfs/charitable_impulse.pdfhttp://www.publicagenda.org/research/pdfs/charitable_impulse.pdfhttp://www.governanceprofessionals.org/nfp/governance-for-nonprofits-2007.pdfhttp://www.governanceprofessionals.org/nfp/governance-for-nonprofits-2007.pdfhttp://www.aicpa/org/Audcommctr/toolkitsnpo/homepage.htmhttp://www.aicpa/org/Audcommctr/toolkitsnpo/homepage.htmhttp://www.aicpa/org/Audcommctr/toolkitsnpo/homepage.htmhttp://www.aicpa/org/Audcommctr/toolkitsnpo/homepage.htmhttp://www.aicpa/org/Audcommctr/toolkitsnpo/homepage.htmhttp://www.governanceprofessionals.org/nfp/governance-for-nonprofits-2007.pdfhttp://www.governanceprofessionals.org/nfp/governance-for-nonprofits-2007.pdfhttp://www.publicagenda.org/research/pdfs/charitable_impulse.pdfhttp://www.publicagenda.org/research/pdfs/charitable_impulse.pdfhttp://www.irs.gov/publications/p557/ch03.htmlhttp://www.aacsb.edu/resourcecenter/peace/default.asphttp://www.xbrl.org/http://www.berr.gov.uk/files/file13958.pdfhttp://www.issproxy.com/index.jsphttp://www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2007/XBRL.htmhttp://www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2007/XBRL.htmhttp://www.xbrl.org/http://www.ey.com/


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W E E K 1 4

CorporateGovernance inTransitionand EmergingIssues inCorporateGovernance

Chs. 14&15

Coffee, J. C. 2005. A Theory of Corporate Scandals: Why the U.S.and Europe Differ. The Columbia Law School. Working Paper No.274 (March). Available at:oxrep.oxfordjournals.org/cgi/content/short/21/2/198.

Donald H Chew: Studies in International Corporate Finance andGovernance Systems, a comparison of the US, Japan and Europe

Glass Lewis & Co. 2007. The Errors of Their Ways: RestatementsTrend Alert, Yellow Card Trend Alert (February 27). Available at:www.pbs.org/nbr/pdf/GlassLewis-Errors.pdf.

Geczy, C., B. A. Minton, and C. M. Schrand. 2005. Taking a View:Corporate Speculation, Governance and Compensation(November). Availableasrn.com/sol3/papers.cfm?abstract_id=633081.

Agrawal, A., and S. Chadha, 2005. Corporate Governance andAccounting Scandals, Journal of Law and Economics 48, 371-406.

Faccio, M., and M. Lang, 2002. The Ultimate Ownership of WesternEuropean Corporations, Journal of Financial Economics 65, 365-395.

Jain, P. K., and Z. Rezaee. 2006. The Sarbanes-Oxley Act of 2002and Security Market Behavior: Early Evidence, Contemporary

Accounting Research (Autumn), 23(3).

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