{"title":"诚信风险与财务报告:谁为投票买单?","authors":"G. Littlejohn","doi":"10.1108/09657960410514652","DOIUrl":null,"url":null,"abstract":"There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk of the integrity of financial reporting being damaged. The author looks at the whole difficult, tangled and sometime opaque system of shareholder voting and assesses whether proposed reforms to the system will work.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"43 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2004-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Integrity risk and financial reporting: who pays for voting?\",\"authors\":\"G. Littlejohn\",\"doi\":\"10.1108/09657960410514652\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk of the integrity of financial reporting being damaged. The author looks at the whole difficult, tangled and sometime opaque system of shareholder voting and assesses whether proposed reforms to the system will work.\",\"PeriodicalId\":299727,\"journal\":{\"name\":\"Balance Sheet\",\"volume\":\"43 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2004-02-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Balance Sheet\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/09657960410514652\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Balance Sheet","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/09657960410514652","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Integrity risk and financial reporting: who pays for voting?
There have been many efforts at improving corporate governance in the last few years following the spate of American corporate scandals. The reforms have resulted in the focus now moving to one of the most glaring anomalies in the link of safeguards against the risk of the integrity of financial reporting being damaged. The author looks at the whole difficult, tangled and sometime opaque system of shareholder voting and assesses whether proposed reforms to the system will work.