Год выпуска: 2014 Автор: Pao-Chen Lee Издательство: LAP Lambert Academic Publishing Страниц: 484 ISBN: 9783659550317
Описание
As the title suggests, this book focuses on the issues arising from the voluntary establishment of audit committees (ACs) in listed companies in China and Taiwan, which hitherto have been adopted by listed companies on a voluntary basis alongside the pre-existing structure of supervisory boards (SBs) in China and supervisors (Ss) in Taiwan, rather than due to a mandatory requirement. With a view to compare and understand this unique practice in China and Taiwan, this book attempts to address the following three research objectives: 1.To understand the effectiveness of supervisory boards (SBs)/supervisors(Ss) and audit committees (ACs) in China and Taiwan 2.To understand how the operations of SBs and ACs improve the effectiveness of supervisory governance. 3.To understand the co-ordination between SBs and ACs in organisations. Based on the three objectives’ research results across the Taiwan strait, China and Taiwan, demand to establish an independent control system to strengthen...
