Who watches the people running the company.
10 topics · 8 curated works
No prior grounding assumed.
Business Ethics
OpenStax · 2018
An open textbook arguing that ethical reasoning in business is a teachable analytical skill, working through stakeholder theory, corporate social…
Assumes you know the vocabulary.
Report of the Committee on the Financial Aspects of Corporate Governance
Adrian Cadbury · 1992
Recommends splitting the roles of chairman and chief executive, majority-independent boards and dedicated audit committees, establishing…
+6 more at this level
8 works
OpenStax
An open textbook arguing that ethical reasoning in business is a teachable analytical skill, working through stakeholder theory, corporate social responsibility and case-based ethical decision-making frameworks.
link checked 17 Sept 2026Adrian Cadbury
Recommends splitting the roles of chairman and chief executive, majority-independent boards and dedicated audit committees, establishing comply-or-explain as the model the UK and much of the world still uses.
link checked 17 Sept 2026William C. Powers, Raymond S. Troubh & Herbert S. Winokur
The board's own investigation into Enron's collapse, concluding that off-balance-sheet partnerships were used to hide debt and manufacture earnings, and that board oversight failed at almost every check.
about 4 hours to readlink checked 17 Sept 2026United States Congress
The statute enacted after Enron and WorldCom, requiring CEO and CFO certification of financial statements, an independent audit committee and internal-control assessment, and creating the PCAOB to oversee auditors.
link checked 17 Sept 2026U.S. Securities and Exchange Commission
The regulator's own account of its whistleblower award programme, showing large monetary awards and confidentiality protections have made insiders a primary route to detecting securities fraud.
link checked 17 Sept 2026Alexander Pepper
Argues executive pay is best explained by behavioural and psychological factors such as status and fairness perceptions, rather than by the efficient contracting agency theory assumes, and proposes reforms accordingly.
link checked 17 Sept 2026OECD
Sets out the internationally agreed standard for how listed companies should be governed on shareholder rights, board responsibilities and disclosure, against which national codes and reforms are measured.
link checked 17 Sept 2026Aswath Damodaran
Argues that ESG has collapsed under its own contradictions, with no consistent definition and no clear evidence it improves returns or outcomes, and that investors and firms would do better abandoning the label than reforming it.
link checked 17 Sept 2026