The Ludwig report: implications for corporate governance
Theresa M. Dunne
(Theresa M. Dunne is a Doctoral Student at the Department of Accountancy and Business Finance, University of Dundee, Dundee, UK.)
Christine V. Helliar
(Christine V. Helliar is a Senior Lecturer, at the Department of Accountancy and Business Finance, University of Dundee, Dundee, UK.)
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Abstract
The Ludwig report concerning currency trading losses at AIB plc was issued in March 2002. This paper reviews the Ludwig report and assesses possible implications of the report for internal control and corporate governance procedures in treasury departments.
Keywords
Citation
Dunne, T.M. and Helliar, C.V. (2002), "The Ludwig report: implications for corporate governance", Corporate Governance, Vol. 2 No. 3, pp. 26-31. https://doi.org/10.1108/14720700210440062
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited