TAILIEUCHUNG - Lecture Corporate governance and ethics: Chapter 6 - Rezaee

Chapter 6 - Roles and responsibilities of management. After completing this chapter, students will be able to: Introduce the managerial function of corporate governance; understand the roles, responsibilities, and duties of corporate senior executives, including the CEO and CFO; identify the components of executive compensation and illustrate how each of these components relates to effective corporate governance;. | Man Chapter s and Responsibilities of aaement Corporate Governance and Ethics Zabihoilah Rezaee Chapter Objectives Introduce the managerial function of corporate governance. Understand the roles responsibilities and duties of corporate senior executives including the CEO and CFO. Identify the components of executive compensation and illustrate how each of these components relates to effective corporate governance. Identify the financial reporting requirements of public companies and SOX provisions that pertain to management certifications of financial reports and internal controls. Be aware of financial reporting challenges facing public companies including off balance sheet arrangements aggregate contractual obligations and critical accounting policies and practices. Discuss management s responsibilities for ICFR. Provide an overview of the costs and benefits resulting from Section 404 compliance. Key Terms Chief audit executive JCAE H Chief risk officer CRO I Corporate development Officer CDO H Enterprise risk management ERM H Extensible Business Reporting Language XBRL Financial Accounting Standards Boaro FASH I Institute of Internal Auditors Research Foundation International Accounting Standards Board IASB International Financial Reporting Standards IFRS Joint Committee on Taxation other postemployment benefits OPEB tax .

• Quản trị kinh doanh
• Corporate governance
• Corporate ethics
• Lecture Corporate governance and ethics
• Chief audit executive
• Chief risk officer
• Corporate development officer
• Corporate governance rating
• External governance
• Integrated aspect
• Corporate governance manual
• General governance structure of a company
• Introduction to shareholder rights
• Material corporate transactions
• Corporate sustainability reporting
• Corporate social responsibility
• Global reporting initiative
• International Conference on Emerging Challenges
• Corporate governance quality
• Corporate governance index
• State owned enterprises
• Corporate governance disclosure index
• Commercial banks
• Commercial banking sector
• Corporate governance practices
• Market system
• Free enterprise system
• Capital markets
• Business ethics
• Code of ethics
• Conference board
• Business judgment rule
• CEO duality
• Duty of care
• Audit committee
• Compensation committee
• Enterprise risk management
• Đạo đức kinh doanh
• Quản trị doanh nghiệp
• Regulatory bodies
• Internal audit
• External auditors roles
• External auditors
• Stakeholders’ roles
• Association of investment
• Chief information officer
• Finance committee
• Information infrastructure