TY  - CHAP
AB  - In Canada, companies are focusing on corporate governance as an ethical response to accounting scandals and the resulting crisis of confidence. Although, many aspects of corporate governance remain free from strict regulation, we examine the voluntary changes in the disclosures of the largest Canadian companies. We attempt to understand, through disclosure theory, discourse analysis, and structuration theory, the quality of these corporate governance disclosures. We recognize that much of the disclosure is opportunistic as companies state that they have not only complied with the non-compulsory Canadian guidelines, but have also met and exceeded the requirements of U.S. regulators. This is an important finding that supports the notion that Canadian companies do not need rules and regulations. Instead, a culture of governance is developing at the boards of large companies that encourages voluntary change. Whether this is enough to prevent future accounting scandals is a question for future research.
VL  - 11
SN  - 978-1-84950-342-6, 978-0-76231-205-4/1041-7060
DO  - 10.1016/S1041-7060(05)11008-6
UR  - https://doi.org/10.1016/S1041-7060(05)11008-6
AU  - Green Duncan
AU  - Graham Cameron
ED  - Cheryl R. Lehman
ED  - Tony Tinker
ED  - Barbara Merino
ED  - Marilyn Neimark
PY  - 2005
Y1  - 2005/01/01
TI  - Accountability and Independence in Corporate Governance: An Analysis of Board Disclosures in Canada
T2  - Corporate Governance: Does Any Size Fit?
T3  - Advances in Public Interest Accounting
PB  - Emerald Group Publishing Limited
SP  - 167
EP  - 193
Y2  - 2024/04/20
ER  -