The nature and role of audit committees

Team

Goals

This project examines how the roles, characteristics, expectations and evaluation practices of audit committees adapted to legislative change, and what practices are most conducive to effective audit committees. Although based on Australian cases, the study seeks to identify common elements of effective audit committees, with international implications.

Method

Semi-structured interviews with audit committee chairs and chief audit executives in ASX-300 organisations.

Not-for-profit governance and the limits of agency theory

Team

Funding

Funded by MQ New Staff Grant

Goals

Analysis of how NFPs manage demands for accountability from different stakeholders.  Focus in particular on capacity of NFPs to be accountable when increasingly delivering key social services once delivered by state.

Method

Interviews with a cross-section of participants in the NFP sector, including Directors,CEOs, managers, regulators and front-line staff; and, qualitative content analysis of public documents. The project will also benchmark NFP governance legislation against international alternatives.

Corporate Governance codes: an international comparison

Team

Funding

CPA Australia

Collaboration

CPA Australia

Goals

This project is based on an international comparison of corporate governance codes and principles

Method

Analysis of international corporate governance codes