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  • The Negative Impact of Additional Legislation on Corporate Stewardship

    Author(s)
    O'Leary, Conor
    Boolaky, Pran
    Copp, Richard
    Griffith University Author(s)
    Copp, Richard I.
    Year published
    2013
    Metadata
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    Abstract
    Many jurisdictions worldwide have reacted to the global financial crisis by implementing new or improved corporate legislative requirements. These would impact upon company directors and audit committee members. This study examines the attitudes of Australian members of these two groups to nine UK proposed amendments to corporate legislation. Both groups were predominantly opposed to additional legislation (failing to see how it could improve current stewardship) and indicated they would be less comfortable in their current roles. The implications are significant. Additional legislation, although well intentioned, may ...
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    Many jurisdictions worldwide have reacted to the global financial crisis by implementing new or improved corporate legislative requirements. These would impact upon company directors and audit committee members. This study examines the attitudes of Australian members of these two groups to nine UK proposed amendments to corporate legislation. Both groups were predominantly opposed to additional legislation (failing to see how it could improve current stewardship) and indicated they would be less comfortable in their current roles. The implications are significant. Additional legislation, although well intentioned, may have negative impacts on stewardship, as requirements may deter good corporate citizens from retaining/seeking office.
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    Journal Title
    Australian Accounting Review
    Volume
    23
    Issue
    4
    DOI
    https://doi.org/10.1111/j.1835-2561.2012.00188.x
    Subject
    Other economics
    Accounting, auditing and accountability
    Corporations and associations law
    Publication URI
    http://hdl.handle.net/10072/58551
    Collection
    • Journal articles

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