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CORPORATE GOVERNANCE AND ETHICS

Z. REZAEE
SUGGESTED ADDITIONAL READINGS & WEBSITES

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1


The Free Market
System and
Business

Ch. 1
Arthur Levitt, Paula Dewyer, Take on the Street: What Wall Street
and Corporate America Dont Want You to Know.

Daines, R., 2001. Does Delaware Law Improve Firm Value? Journal
of Financial Economics 62, 525-558.

Francis, J. and K. Schipper. 1999. Have Financial Statements Lost
Their Relevance?, Journal of Accounting Research 37(2), 319352.

La Porta, R., F Lopez de Silanes, A. Shleifer, and R.W. Vishner,
2000. Investor Protection and Corporate Governance, Journal of
Financial Economics 58, 3-27.

La Porta, R., F Lopez de Silanes, A. Shleifer, and R.W. Vishner,
1998. Law and Finance, Journal of Political Economy 106, 113-155.

Mintz, S. M. 2005. Corporate Governance in an International
Context: Legal Systems, Financing Patterns and Cultural Variables.
Corporate Governance (September): Vol. 13(5), pp. 582597.
Business Source Premier. Available at:
search.ebscohost.com/login.aspx?direct=true&db=buh&AN=18035
531&site=ehost-live.

www.corpgov.net

www.conference-board.org/pdf_free/757.pdf

www.issproxy.com/pdf/CorporateAccountabilityRepo
rt.pdf

www.ifc.org/ifcext/economics.nsf/content/CG

www.uschamber.com/issues/priorities/corporategove
rnance.htm

www.conference-board.org/pdf_free/SR-03-04.pdf

www.bsr.org/CSRResources/IssueBriefDetail.cfm?Doc
umentID=48813

www.celb.org/ImageCache/CELB/content/travel_2dl
eisure/gri_5f2002_2epdf/vl/gri_5f2002.pdf
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2


Corporate
Governance

Ch. 2
Moldoveanu, M., and R. Martin. 2001. Agency Theory and the
Design of Efficient Governance Mechanisms. University of
Toronto, Rotman School of Management (February 2, 2001).
Retrieved July 26, 2005 from
www.rotman.utoronto.ca/rogermartin/Agencytheory.pdf.

Core, J., Guay, and T. Rusticus, 2006. Does Weak Governance
Cause Weak Stock Returns? An Examination of Firm Operating
Performance and Analysts Expectations, Journal of Finance 61, 655-
687.

Cremers, M., and V. Nair, 2005. Governance Mechanisms and
Equity Prices, Journal of Finance 60, 2859-2894.

Dittmar, A., and J. Mahrt-Smith, 2005. Corporate Governance and
the Value of Cash Holdings, Journal of Financial Economics 83(3),
599-634.

Gompers, P. A., J. L. Ishii, and A. Metrick. 2003. Corporate
Governance and Equity Prices, Quarterly Journal of Economics 118(1):
107155.

Shleifer, A., and R. Vishny. 1997. A Survey of Corporate
Governance, Journal of Finance 52, No. 2, 737775.

www.nyse.com/pdfs/corp_govreport.pdf

www.tiaa-cref.org/pubs/pdf/governance_policy.pdf

frwebgate.access.gpo.gov/cgi-
bin/getdoc.cgi?dbname=107_cong_bills&docid=f:h3763
enr.tst.pdf

europa.eu.int/eur-
lex/lex/LexUriServ/site/en/oj/2004/l_385/l_3852004
1229en00550059.pdf

europa.eu.int/eur-
lex/lex/LexUriServ/site/en/oj/2004/l_385/l_3852004
1229en00550059.pdf

www.gmiratings.com/(13uzfz25qer35d45lkf3ny55)/Co
ntactGMI.aspx
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3


Introduction to
Business Ethics

Ch. 3
Berenbeim, R.E., and Kaplan, J.M. 2004, February. Ethics Programs
. . . The Role of the Board: A Global Study. Report R-1344-04-RR.
The Conference Board, New York. Available at: www.conference-
board.org/publications/describe.cfm?id=762.

Karpoff, J., 2001. Public vs. Private Incentives in Arctic Exploration:
The Effects of Incentives and Organizational Structure, Journal of
Political Economy 109, 38-78.

McCarthy, I. N. 1997. Professional Ethics Code Conflict Situations:
Ethical and Value Orientation of Collegiate Accounting Students,
Journal of Business Ethics 16(12/13), 14671474.

www.aacsb.edu/resourcecenter/peace/default.asp

dallasiabc.com/content/view/400/151

accounting.smartpros.com/x48460.xml

www.nysscpa.org/cpajournal/2005/505/perspectives
/p6.htm

www.ifac.org/Members/DownLoads/2005_Code_of_
Ethics.pdf

www.internalaudit.ed.ac.uk/Standards2004.pdf

www.aicpa.org/download/members/div/auditstd/A
T-00101_9.PDF
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4


Board of
Directors Roles
and
Responsibilities

Ch. 4
Conference Board. 2003. Commission on Public Trust and Private
Enterprise: Corporate Governance Principles, Recommendations,
and Specific Best Practice Suggestions (January 9). Available at:
www.ecgi.org/codes/documents/757.pdf.

Allen, W. T., and W. R. Berkley. 2003. In Defense of the CEO Chair.
Harvard Business Review (September): 2425.

Beasley, M., 1996. An Empirical Analysis of the Relation between
the Board of Director Composition and Financial Statement Fraud,
The Accounting Review 7, 443465.

Bebchuk, L., and A. Cohen, 2005. The Costs of Entrenched Boards,
Journal of Financial Economics 78, 409-433.

Brickley, J., J. Coles, and G. Jarrell, 1997. Leadership Structure:
Separating the CEO and Chairman of the Board, Journal of Corporate
Finance 3, 189-220.

Hermalin, B., and M. Weisbach, 1998. Endogenously Chosen
Boards of Directors and Their Monitoring of the CEO, American
Economic Review 88, 96-118.

Raheja, C., 2005. Determinants of Board Size and Composition: A
Theory of Corporate Boards, Journal of Finance and Quantitative
Analysis 40, 283-306.

Rosenstein, S., and J. Wyatt, 1990. Outside Directors, Board
Independence, and Shareholder Wealth, Journal of Financial
Economics 26, 175-191.

Warther, V., 1998. Board Effectiveness and Board Dissent: A Model
of the Boards Relationship to Management and Shareholders,
Journal of Corporate Finance 4, 53-70.

Yermack, D., 1996. Higher Market Valuation for Firms with a Small
Board of Directors, Journal of Financial Economics 40, 185-211.



cii.org

www.boardsource.org

www.ecgi.org/codes/documents/757.pdf

www.sec.gov/rules/final/33-8183.htm
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5


Board Committee
Roles and
Responsibilities

Ch. 5
Blue Ribbon Committee on Improving the Effectiveness of
Corporate Audit Committees (BRC). 1999. Report and
Recommendations of Blue Ribbon Committee on Improving the
Effectiveness of Corporate Audit Committees. New York and
Washington, DC: NYSE and Nasdaq.

National Commission on Fraudulent Financial Reporting
(NCFRR/Treadway Commission). 1987. Report of the National
Commission on Fraudulent Financial Reporting. (October).
Washington, DC: Government Printing Office.

Council of Institutional Investors (CII). 2005. Role of Compensation
Committee (August). Available at:
www.cii.org/policies/compensation/role_comp_committee.htm.

Brickley, J., J. Coles, and R. Terry, 1994, Outside Directors and the
Adoption of Poison Pills, Journal of Financial Economics 35, 371-390.

Core, J.,2000. The Directors and Officers Insurance Premium: An
Outside Assessment of the Quality of Corporate Governance,
Journal of Law, Economics, and Organization 16, 449-477.

Klein, A., 1998. Firm Performance and Board Committee Structure,
Journal of Law and Economics 41, 275-303.

Klein A., 2002. Audit Committee, Board of Director Characteristics,
and Earnings Management, Journal of Accounting and Economics 33,
375-400.

www.thecorporatelibrary.com

www.pcaob.org/Standards/Standards_and_Related_R
ules/Auditing_Standard_No.2.aspx

www.sec.gov/rules/final/33-8183.htm

www.cii.org/policies/compensation/role_comp_com
mittee.htm

www.conference-
board.org/publications/describe.cfm?id=674

www.calpers.ca.gov/index.jsp?bc=/about/press/pr-
2005/march/majority-vote.xml
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6


Roles and
Responsibilities
of Management

Ch. 6
Kueppers, R., and G. Weaver. 2003, November. Meeting the Street:
A Discussion of Earnings and Other Guidance Provided to
Investors. Financial Executive Research Foundation, Inc., Florham
Park, NJ.

Bebchuk, L. and J.M. Fried, 2005. Pay Without Performance:
Overview of the Issues, Journal of Applied Corporate Finance 17, 8-23.

Core, J., R. Holthausen, and D. Larcker, 1999. Corporate
Governance, Chief Executive Officer Compensation, and Firm
Performance, Journal of Business Ethics 51, 371-406.

DeFond, M., R. Hann, and X. Hu, 2005. Does the Market Value
Financial Expertise on Audit Committees of Boards of Directors?,
Journal of Accounting Research 43, 153-194.

Fama, E., and M. Jensen, 1983. Separation of Ownership and
Control, Journal of Law and Economics 26, 301-325.

Fich, E., and L. White, 2005. Why Do CEOs Recirpocally Sit on Each
Others Boards?, Journal of Corporate Finance 11, 175-195.

Jensen, M.C., 1986. Agency Costs of Free Cash Flow, Corporate
Finance, and Takeovers, American Economic Review 76, 323-329.

Jensen, M. C., and W. H. Meckling. 1976. Theory of the Firm:
Managerial Behavior, Agency Costs and Ownership Structure, The
Journal of Financial Economics 3, 305360.

Pergola, T.M. 2005. Management entrenchment: Can it negate the
effectiveness of recently legislated governance reforms?, Journal of
American Academy of Business 6(2): 177185.

Shivdasani, A., and D. Yermack, 1999. CEO Involvement in the
Selection of New Board Members: An Empirical Analysis, Journal of
Finance 54, 1829-1853.

www.calpers-
governance.org/principles/domestic/us/page07.asp#

www.sec.gov/news/studies/sox704report.pdf

www.sec.gov/rules/final/33-8182.htm

www.sarbanes-
oxley.com/displaysection.php?level=2&pub_id=SEC-
Rules&chap_id=SEC3&message_id=105

frwebgate.access.gpo.gov/cgi-
bin/getdoc.cgi?dbnane=1999_joint_committee_on_taxa
tion&docid=f:57655.pdf
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7


Regulatory
Bodies, Standard
Setters, and Best
Practices

Ch. 7
U.S. Census Bureau. 2005. State and Local Government Employee-
Retirement Systems. Available at:
www.census.gov/govs/www/retire05view.html.

Farber, D. 2005. Restoring Trust after Fraud: Does Corporate
Governance Matter?, The Accounting Review, Vol. 80, No. 2, pg 539-
561

Healy, P. and K. Palepu, 2001. Information Asymmetry, Corporate
Disclosure, and the Capital Markets: A Review of the Empirical
Disclosure Literature, Journal of Accounting and Economics 404
440.

Holthausen, R.W. and R.L. Watts, 2001. The Relevance of the
Value-relevance Literature for Financial Accounting Standard
Setting, Journal of Accounting and Economics 31, 375.

Jensen, M., and W. Meckling. 1976. Theory of the Firm: Managerial
Behavior, Agency Costs and Ownership Structure, Journal of
Financial Analysis 3, 305311.

Jian, P.K and Z. Rezaee.2006. The Sarbanes-Oxley Act of 2002and
Capital-market Behavior: Early Evidence, Contemporary Accounting
Research 23(3), 629-54.

Kothari, S.P., 2001. Capital Markets Research in Accounting,
Journal of Accounting and Economics (September).

www.lens-library.com/power/index.html

www.sec.gov/about/secpar/secpar2005.pdf

www.ussc.gov/training/corpover.pdf

www.abanet.org/buslaw/corporateresponsibility/fina
l_report/pdf

www.census.gov/govs/www/retire05view.html
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8


Internal
Auditors Roles
and
Responsibilities

Ch. 8
Beresford, D., N. Katzenbach, and C. B. Rogers, Jr. Report of
Investigation by the Special Investigative Committee of the Board
of Directors of WorldCom, Inc. Available at:
news.findlaw.com/hdocs/docs/worldcom/bdspcomm60903rpt.p
df.

Ashbaugh-Skaife, H., D.W. Collins, and W.R. Kinney, 2007. The
Discovery and Reporting of Internal Control Deficiencies Prior to
SOX-mandated Audits, Journal of Accounting and Economics 44, 166
192.

Rezaee, Z., and G. H. Lander. 1991. The Internal Auditor-Education
and Training: The Partnership Concept, Managerial Auditing Journal
6(2), 48.

www.usdoj.gov/criminal/fraud/fcpa

www.conferenceboard.org/pdf_free/SR-03-04.pdf

www.ifac.org/Guidance/EXD-Details.php?EDID=0073

www.theiia.org/download.cfm?file=25663
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9


External
Auditors Roles
and
Responsibilities

Ch. 9
The Corporate Library. 2007. Big Four Audit Firms Feel the Effects
of Post Sox Inroads as Audit Fees Skyrocket. Available at:
www.earthtimes.org.

Reilly, D. 2006. Booming Audit Firms Seek Shield from Suits. The
Wall Street Journal (November 1): C1. Available at:
online.wsj.com/article/SB116235111161209823.html?mod=todays_
us_money_and_investing.

DeZoort, F. T., and S.E. Salterio. 2001. The Effects of Corporate
Governance Experience and Financial Reporting and Audit
Knowledge on Audit Committee Members Judgments, Auditing:
A journal of Practice Theory 20(2), 31-47.

Guedhami, O. and J. Pittman, 2006. Ownership Concentration in
Privatized Firms: The Role of Disclosure Standards, Auditor
Choice, and Auditing Infrastructure, Journal of Accounting
Research (December), 889929.

Gul, Ferninand A., Charles J.P. Chen and Judy S. L. Tsui, 2002.
Audit Quality, Managerial Ownership and the Informativeness of
Earnings, Journal of Accounting, Auditing and Finance, 25-49.

Nelson, Mark W., John A. Elliott and Robin L. Tarpley, Evidence
from Auditors about Managers and Auditors Earnings
Management Decisions, The Accounting Review, 175-202.

Kim, Jeong-Bon, Richard Chung and Michael Firth, Auditor
Conservatism, Asymmetric Monitoring and Earnings Management,
Contemporary Accounting Research 2003: 323-359.

www.pcaobus.org/Inspections/Other/2007/10-
22_4010_Report.pdf

www.pcaob.org/Rules/Rules_of_the_Board/Auditing
_Standard_5.pdf

www.pcaobus.org/Rules/Docket_017/2005-07-
26_Release_2005-014.pdf

findarticles.com/p/articles/mi_pwwi/is_200709/ai_n1
9525842

www.nyse.com/pdfs/finalcorpgovrules.pdf

www.gao.gov/new.items/d031158.pdf

www.federalreserve.gov/boarddocs/press/bcreg/200
6/20060203/attachment/pdf
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1
0


Stakeholders
Roles and
Responsibilities

Ch. 10
Jackson, G., and S. Vitols. 2001. Between Financial Commitment,
Market Liquidity and Corporate Governance: Occupational
Pensions in Britain, Germany, Japan and the USA. In Comparing
Welfare Capitalism: Social Policy and Political Economy in Europe,
Japan and the USA, edited by B. Ebbinghaus and P. Manow.
London: Routledge.

Campbell, C., C. Niden, and S. Gillan, 1999. Current Perspectives
on Shareholder Proposals: Lessons from the 1997 Proxy Season,
Financial Management 28(1), 89-98.

Carlton, W., J. Nelson, and M. Weisbach, 1998. The Influence of
Institutions on Corporate Governance through Private
Negotiations: Evidence from TIAA-CREF, Journal of Finance 53,
1335-1362.

Gillan, S. L., and L. T. Starks. 2003. Corporate Governance,
Corporate Ownership, and the Role of Institutional Investors: A
Global Perspective. Working Paper Series. Available at:
ssrn.com/abstract=439500

Gompers, P., and A Metrick, 2001. Institutional Investors and
Equity Prices, Quarterly Journal of Economics 116, 229-259.

Johnson, M., R. Kasznik and K. Nelson, 2000. Shareholder Wealth
Effects of the Private Securities Litigation Reform Act of 1995,
Review of Accounting Studies 5, 217-233.

Pound, J., 1998. Proxy Contests and Efficiency of Shareholders
Oversight, Journal of Financial Economics 20, 237-265.

Wahal, S., 1996. Pension Fund Activism and Firm Performance,
Journal of Financial and Quantitative Analysis 31, 1-23.

Wu, Y., 2004. The Impact of Public Opinion on Board Changes,
Director Career Progression, and CEO Turnover: Evidence from
CalPERS Corporate Governance Program, Journal of Corporate
Finance 10, 199-227.

Ssrn.com/abstract=439500
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1


Roles and
Responsibilities
of other
Corporate
Governance
Participants

Ch. 11
Arkin, S. S. 2002. Analysts Conflicts of Interest: Wheres the Crime.
New York Law Journal (February): 3.

Coffee, J. C. 2001. Virtue of the Securities Analysts, New York Law
Journal (July 19).

Kroszner, R., and P. Strahan, 2001. Bankers on Boards: Monitoring,
Conflicts of Interest, and Lender Liability, Journal of Financial
Economics 62, 415-452.

Tufano, P., and M. Sevick, 1997. Board Strcuture and Fee-Splitting
in the U.S. Mutual Fund Industry, Journal of Financial Economics 46,
321-356.

www.businessroundtable.org/pdf/704.pdf

www.nacdonline.org

www.ft.com/cms/s/0/d404737a-7e47-11db-84bb-
0000779e2340.html?nclick_check=1

www.sec.gov/rules/final/33-8185.htm

www.federalreserve.gov/BoardDocs/speeches/2003/2
0030810/default.htm

www.cfainstitute.org/aboutus/press/release/04releas
es/20040311_01.html
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2


Technology and
Corporate
Governance

Ch. 12
Ernst & Young. 2007. From Compliance to Competitive Edge: New
Thinking on Internal Control (May). Available at
www.ey.com/Global/assets.nsf/International/AABS_InternalCon
trol2007/$file/InternalControlsSurvey2007_online.pdf.

XBRL International. Available at www.xbrl.org.

Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June).
Available at:
www.cpa2biz.com/News/Journal+of+Accountancy/2007/June+2
007/XBRL.htm.

Rezaee, Z., A. Sharbatoghlic, R. Elam, and P. L. McMickle. 2002.
Continuous Auditing: Building Automated Auditing Capability.
Auditing: A Journal of Practice and Theory 21(1), 147, 163.

Bovee, M., A. Kogan, K. Nelson, R. P. Srivastava, and M. A.
Versarhelyi. 2005. Financial Reporting and Auditing Agent with
Net Knowledge (FRAANK) and Extensible Business Reporting
Language (XBRL), Journal of Information Systems 19(1), 118.

www.issproxy.com/index.jsp

www.berr.gov.uk/files/file13958.pdf

www.xbrl.org

www.pwc.com/extweb/pwcpublications.nsf/docid/1
981a92e13dee3cf8525718b006de802
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3


Corporate
Governance in
Private and Not-
for-Profit
Organizations
(NPOs)

Ch. 13
Brickley, J., and R. Van Horn, 2002. Managerial Incentives in
Nonprofit Organizations: Evidence from Hospitals, Journal of Law
and Economics 45, 227-250.

Eldenburg, L., B. Hermalin, M. Weisbach, and M. Wosinska, 2004.
Governance, Performance Objectives and Organizational Form:
Evidence from Hospitals, Journal of Corporate Finance 10, 527-548.

Hallock, K., 2002. Managerial Pay and Governance in American
Nonprofits, Industrial Relations 41, 377-406.

Maury, B., 2006. Family Ownership and Firm Performance:
Empirical Evidence from Western European Corporations, Journal
of Corporate Finance 12, 3231-341.

McLan, E. H. 1993. Quality Improvement in Higher Education:
TQM in Administrative Functions. College and University
Personnel Association 44(3), 718.

Miller, D., I. Le Breton, R.H. Lester, and A.A. Cannella Jr., 2007. Are
Family Firms Really Superior Performers?, Journal of Corporate
Finance 13, 829-858.

Rezaee, Z., R. C. Elmore, and J. Z. Szendi. 2000. The Relevance of
Audit Committees for Colleges and Universities, Research in
Accounting Regulation 14, 3960.

Trow, M. A. 1985. Comparative Reflections on Leadership in
Higher Education, European Journal of Education 20(23), 143159.

Villonga, B. and R. Amit, 2006. How do Family Ownership, Control
and Management Affect Firm Value?, Journal of Financial Economics
80, 385-417.

www.aacsb.edu/resourcecenter/peace/default.asp

www.irs.gov/publications/p557/ch03.html

ag.ca.gov/charities/publications/nonprofit_inegrity_a
ct_nov04pdf

www.publicagenda.org/research/pdfs/charitable_imp
ulse.pdf

www.governanceprofessionals.org/nfp/governance-
for-nonprofits-2007.pdf

www.aicpa/org/Audcommctr/toolkitsnpo/homepage
.htm

www.aicpa.org/Audocommctr/toolkitsgovt/homepag
e.htm
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4


Corporate
Governance in
Transition
and Emerging
Issues in
Corporate
Governance

Chs. 14
&15
Coffee, J. C. 2005. A Theory of Corporate Scandals: Why the U.S.
and Europe Differ. The Columbia Law School. Working Paper No.
274 (March). Available at:
oxrep.oxfordjournals.org/cgi/content/short/21/2/198.

Donald H Chew: Studies in International Corporate Finance and
Governance Systems, a comparison of the US, Japan and Europe

Glass Lewis & Co. 2007. The Errors of Their Ways: Restatements
Trend Alert, Yellow Card Trend Alert (February 27). Available at:
www.pbs.org/nbr/pdf/GlassLewis-Errors.pdf.

Geczy, C., B. A. Minton, and C. M. Schrand. 2005. Taking a View:
Corporate Speculation, Governance and Compensation
(November). Available
asrn.com/sol3/papers.cfm?abstract_id=633081.

Agrawal, A., and S. Chadha, 2005. Corporate Governance and
Accounting Scandals, Journal of Law and Economics 48, 371-406.

Faccio, M., and M. Lang, 2002. The Ultimate Ownership of Western
European Corporations, Journal of Financial Economics 65, 365-395.

Jain, P. K., and Z. Rezaee. 2006. The Sarbanes-Oxley Act of 2002
and Security Market Behavior: Early Evidence, Contemporary
Accounting Research (Autumn), 23(3).

Jensen, M., and Meckling, W. 1976. Theory of the Firm: Managerial
Behavior, Agency Costs and Ownership Structure, The Journal of
Financial Economics 3, 305311.

La Porta, R., F Lopez de Silanes, and A. Shleifer, 1999. Corporate
Ownership around the World, Journal of Finance 54, 471-517.



www.thecorporatelibrary.com

www.nasdaq.com/about/RegRequirements.pdf

www.lens-library.com/power/index.html\

www.frc.org.uk/documents/pagemanager/frc/combi
nedcodefinal.pdf

www.goodgovernance-
bappenas.go.id/publikasi_CD/cd_penerapan/ref_cd_
penerapan/download/unfolder/Building%20a%20Go
vernance%20Culture.pdf

www.icgn.org/organisation/documents/cgp/revised_
principles_jul2005.pdf

www.celb.org/ImageCache/CELB/content/travel_2dl
eisure/gri_5f2002_2epdf/vl/gri_5f2002.pdf

europa.eu.int/eurlex/lex/LexUriServ/site/en/com/20
03/com2003_0284en01.pdf

www.abi.org.uk/Display/File/85/SRL_Guidlines.doc

www.frc.org.uk/documents/pagemanager/frc/FRC%
20The%20Uk%20Approach%20to%20Corporate%20Go
vernance%20final.pdf

www.sec.gov/rules/other/2007/33-8817.pdf

www.deloitte.com/dtt/cda/doc/content/dtt_CEOVisi
on110806(2).pdf

www.pcaobus.org/Standards/Standing_Advisory_Gro
up/Meetings/2007/10-18/IFRS_Briefing_Paper.pdf
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4


Corporate
Governance in
Transition
and Emerging
Issues in
Corporate
Governance -
Continued
LaPorta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 1997.
Legal Determinants of External Finance, Journal of Finance (52):
11311150.

Lemmon, M.L. and K.V. Lins, 2003. Ownership Structure,
Corporate Governance, and Firm Value, Evidence from the East
Asian Financial Crisis, Journal of Finance 58, 1445-1468.

Melis, A., 2005. Corporate Governance Failures: to what Extent is
Parmalat a Particularly Italian Case?, Corporate Governance: An
International Review 13, 478-488.

Rajan, R.G. and L. Zingales, 1998. Which Capitalism? Lessons from
the East Asian Crisis, Journal of Applied Corporate Finance 11, 40-48.

Schleifer, A., and R. W. Vishny. 1997. A Survey of Corporate
Governance, The Journal of Finance 52(2): 737783.

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