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Corporate Governance: Legal, Managerial, and Auditing Dimensions

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Advances in Applied Economic Research

Abstract

Corporate governance is the relationship between the shareholders, directors, and management of a company, as defined by the corporate charter, by laws, formal policy, and internal audit; The relationship between corporate managers, directors, and the providers of equity, people, and institutions who save and invest their capital to earn a return. It ensures that the board of directors is accountable for the pursuit of corporate objectives and that the corporation itself conforms to the law and regulations. Corporate governance provides the framework for attaining a company’s objectives: It encompasses practically every sphere of management, from action plans and internal controls to performance measurement and corporate disclosure.

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Velentzas, J., Broni, G., Skalidis, L. (2017). Corporate Governance: Legal, Managerial, and Auditing Dimensions. In: Tsounis, N., Vlachvei, A. (eds) Advances in Applied Economic Research. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-48454-9_51

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