Corporate governance


News analysis

  • Lord Goldsmith: UK needs more flexible DPA model

    19 December 2012

    The former UK attorney general has called for a more flexible form of deferred prosecution agreement than that proposed by the government

  • How the PCAOB changed US auditing

    30 November 2012

    The Public Company Accounting Oversight Board (PCAOB) founding board member, Daniel Goelzer, reveals the need for independent oversight of public company accountants didn't make it any easier to implement

  • Why uncertainty remains after FCPA guidance

    27 November 2012

    Lawyers have welcomed guidance on the US Foreign Corrupt Practices Act from the Department of Justice and SEC. But uncertainty over which parties qualify as a public officials remains

  • Corruption case could halt Brazil’s first anti-bribery law

    01 November 2012

    Brazil’s Mensalão corruption case has been closely-watched by the nation, keen to see the end of corrupt practices among high-level officials. But it could undermine efforts to introduce a tough new anti-bribery law

  • SFO bribery guidance fuels self-reporting dilemma

    17 October 2012

    Companies that report bribery within their ranks are not necessarily immune from criminal charges, according to new guidance from the UK Serious Fraud Office. The announcement heightens the risk attached to self-reporting and has divided market opinion

  • How to improve Indonesian corporate governance

    04 October 2012

    Allegations against PT Bumi Resources, Indonesia’s largest coal company, revealed important lessons about national corporate governance standards

  • How to correct for conflicts of interest

    02 October 2012

    Recent US court decisions have clarified the parameters of a board’s fiduciary role towards its shareholders, and provided guidance on how to properly correct for conflicts of interest without jeopardising the integrity of a deal