期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2013
卷号：2
页码：20-35
出版社：Petroleum-Gas University of Ploiesti
摘要：Over the past few years, corporate scandals and bankruptcy in the US and Europe show certain evidence on weak corporate governance, weak internal control system and weak audit. Though there are a few researches which have been done in the field of international corporate governance standards, we believe that this field exhibits more room to explore. Therefore, this paper chooses a different analytical approach and one of its aims is to give some systematic opinions. First, it classifies African representative corporate governance (CG) standards into two groups: South Africa and Ghana latest CG principles covered in group 1 and, group 2, including corporate governance principle from CommonWealth community, the so-called relatively good CG group, which uses ACCA and CFA principles as reference. Second, the analysis shows differences between above sets of standards which are and have been used as reference principles by many relevant organizations. Third, it establishes a selected comparative set of standards for African representative corporate governance system in accordance with international standards. Last but not least, this paper covers some ideas and policy suggestions
关键词：corporate governance standards; board structure; code of best practice; financial crisis; ;corporate scandals; market manipulation; internal audit
