Corporate Governance in South Africa

Warren Maroun; Dannielle Cerbone

Published by De Gruyter Oldenbourg 2020

Corporate Governance in South Africa

Warren Maroun and Dannielle Cerbone

Volume 2 in the series De Gruyter Studies in Corporate Governance

https://doi.org/10.1515/9783110621266

Overview
Contents

About this book

This book provides an examination of corporate governance in South Africa which includes an overview of the history of corporate governance and summary of the key provisions of South Africa’s codes on corporate governance from 1994 to 2016. The aim is to provide a comprehensive reference for academics and practitioners interested in South African corporate governance and to illustrate how corporate governance practices evolve in a developing African economy. It also includes a review of the research dealing with the drivers and consequences of South African corporate governance. The focus is on South African-specific research which is complemented with international references. This book will be highly relevant to both accounting/governance academics and the broader practitioner community.

Provides a comprehensive review of the technical provisions of South Africa’s codes on corporate governance.
Includues an overview of the academic literature dealing with the determinants and consequences of corporate governance in South Africa.

Author / Editor information

Warren Maroun; Dannielle Cerbone, University of the Witwatersrand, Johannesburg, South Africa

Topics

Frontmatter Publicly Available Download PDF	I
Contents Publicly Available Download PDF	V
1 Introduction Requires Authentication Unlicensed Licensed Download PDF	1
2 A brief history of South African corporate governance Requires Authentication Unlicensed Licensed Download PDF	9
3 Determinants and outcomes of good corporate governance Requires Authentication Unlicensed Licensed Download PDF	35
4 Trends in South African corporate governance Requires Authentication Unlicensed Licensed Download PDF	66
5 Preliminary evidence on the drivers and implications of South African corporate governance Requires Authentication Unlicensed Licensed Download PDF	100
6 Assurance Requires Authentication Unlicensed Licensed Download PDF	118
7 Corporate governance by not-for-profit organisations Requires Authentication Unlicensed Licensed Download PDF	136
8 Emerging forms of corporate reporting, governance and accountability Requires Authentication Unlicensed Licensed Download PDF	152
9 Summary and areas for future research Requires Authentication Unlicensed Licensed Download PDF	175
References Requires Authentication Unlicensed Licensed Download PDF	183
List of Figures Requires Authentication Unlicensed Licensed Download PDF	203
List of Tables Requires Authentication Unlicensed Licensed Download PDF	205
List of acronyms/ abbreviations Requires Authentication Unlicensed Licensed Download PDF	207
Appendices
Appendix A The integrated reporting capitals and reporting principles Requires Authentication Unlicensed Licensed Download PDF	211
Appendix B Members of the King committee Requires Authentication Unlicensed Licensed Download PDF	215
Appendix C King IV disclosures applicable to the audit committee Requires Authentication Unlicensed Licensed Download PDF	219
Appendix D Scope of the King IV sector supplements Requires Authentication Unlicensed Licensed Download PDF	221
Appendix E The King Codes: A summary of similarities and differences Requires Authentication Unlicensed Licensed Download PDF	223
Appendix F Summary of select corporate scandals in South Africa Requires Authentication Unlicensed Licensed Download PDF	237

(Deutsch)

Language: English
Publisher: De Gruyter Oldenbourg
Audience: For academics and practitioners interested in South African corporate governance.
Pages
- Front matter: 7
- Main content: 241
Illustrations
- Illustrations: 34
- Tables: 29
Keywords: Consequences of good governance; Determinants of good governance; South African governance

eBook

Published: April 20, 2020
ISBN: 9783110621266

Hardcover

Published: April 20, 2020
ISBN: 9783110618280