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Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective

Author

Listed:
  • Cristina Bota-Avram

    (Babes-Bolyai University Cluj-Napoca Romania)

  • Paula Ramona Rachisan

    (Babes-Bolyai University Cluj-Napoca Romania)

Abstract

The aim of this paper is to realise a comprehensive analysis of European corporategovernance codes, from the perspective of internal audit, in the manner it is provided in the OECDPrinciples of corporate governance. The research methodology used a classification of countries bylegal regime and the determination of Russel and Rao Similarity Measure, aiming to obtain aglobal view over the similarity between the European corporate governance codes and the OECDPrinciples provisions, from internal audit‘s perspective. The findings suggest that countries from‘Former socialists‘ group are less similar to OECD Principles, from internal audit perspective,while the countries from ‘French Civil‘ and ‘Scandinavian Civil‘ have a better similarity measurecomparing to OECD Principles of corporate governance.

Suggested Citation

  • Cristina Bota-Avram & Paula Ramona Rachisan, 2013. "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-15.
  • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:15
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    References listed on IDEAS

    as
    1. Sorin Romulus Berinde, 2013. "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    2. Alina Putan & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
    3. Brenda A. Porter, 2009. "The audit trinity: the key to securing corporate accountability," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(2), pages 156-182, January.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    similarities; OECD Principles; European corporate governance codes; internal audit.;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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