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CEO leadership in improving corporate governance: the significance of CEO support to the effectiveness of the audit committee

Richard Corgel (Richard Corgel is currently co‐directing the financial investigations practice of Navigant Consulting, Inc., and previously worked with a large international public accounting firm. His primary responsibilities have included consultation on GAAP, GAAS, SEC and other reporting issues and advising client executives and counsel relating to SEC investigations and litigation matters. Rich also consults on corporate governance matters relating to the independent advisory function for audit committees. Rich is a CPA.)
John Geron (John Geron has over 35 years of experience working for Navigant Consulting, Inc. and a large international public accounting firm. He currently co‐directs the financial investigations practice, relying on years of experience directing investigations into questionable accounting practices, with a specific focus on fraudulent financial reporting. John has worked with clients across a broad range of industries addressing issues relative to financial reporting and corporate governance/audit committee matters. John is a CPA.)
John Riley (John Riley is a co‐director of Navigant Consulting, Inc.’s financial investigations practice. John previously worked for 11 years with the US Securities and Exchange Commission where he was appointed deputy chief accountant in 1992 and served as acting chief accountant in 1995. John’s responsibilities included providing technical accounting and auditing advice, with a focus on SEC reporting issues. John’s experience includes investigating and advising client management teams and boards of directors in situations involving allegations of improper financial reporting. John is a CPA.)

Handbook of Business Strategy

ISSN: 1077-5730

Article publication date: 1 December 2004

1455

Abstract

The impact of recent corporate scandals has been serious and far‐reaching. The popular news coverage has been unequalled by any other business issue. The result is that the investment community has lost its trust in corporate governance and financial reporting systems that less than two years ago were the envy of the world. Shareholders are insisting on changes that include enhancements to corporate governance, adherence to ethical standards and strict accountability. In response, the government, the investment community and the public in general have focused greater scrutiny on the corporate financial reporting function.

Keywords

Citation

Corgel, R., Geron, J. and Riley, J. (2004), "CEO leadership in improving corporate governance: the significance of CEO support to the effectiveness of the audit committee", Handbook of Business Strategy, Vol. 5 No. 1, pp. 45-50. https://doi.org/10.1108/10775730410494053

Publisher

:

Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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