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Corporate Governance
Agency Theory
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Berle & Means
1932
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Monks & Minow
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CORPORATE
GOVERNANCE
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IFC4
OECD5
2 Eisenhardt ,M.K.," Agency Theory: An Assessment and Review", Academy ofManagement Review, Vol. (14),No. (1) , 1989 .
3 200615
4 Alamgir, M. (2007). Corporate Governance: A Risk Perspective, paper presented to:Coorporate Governance and Reform: Paving the Way to Financial Stability andDevelopment, a conference organized by the Egyptian Banking Institute, Cairo, May 7 – 8.
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5 Freeland, C. (2007). Basel Committee Guidance on Corporate Governance for Banks,paper presented to: Coorporate Governance and Reform: Paving the Way to FinancialStability and Development, a conference organized by the Egyptian Banking Institute, Cairo,May 7 – 8.
6 2003
7 http://ecoaffairs.maktoobblog.com/29
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8 OECD, OECD Principles of Corporate Governance, 2004.
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Basel Committee9
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Checks & Balances6
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Iskander, M. and N. Chamlou. (2002). Corporate Governance: A Framework for
Implementation. P: 122, Fig. 6.1. Published in: Globalization and Firm
12-Fawzy, S. (April 2003). Assessment of Corporate Governance in Egypt. Working Paper No. 82.Egypt, The Egyptian Center for Economic Studies , pp 3-4
المساهمون
لحالمصاأصحاب
*:مؤسسات خاصة
محاسبون ومراجعونمحامونتصنیف ائتمانيبنوك استثماراستشاراتتحلیل مالياإلعالم المالي
:معاییر
المحاسبةالمراجعةأخرى
ین والقواعدالقوان
:القطاع المالي
قروض مساهمة في
رأس المال
:األسواق
تنافسیة األسواق استثمار أجنبي
مباشر الرقابة على
الشركات
مجلس اإلدارة
ارةاإلد
الوظائف الرئیسیة
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Competitiveness in the Middle East and North Africa Region, edited by: S. Fawzy.Washington: World Bank.
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13 http://www.qatarshares.com/vb/showthread.php?t=494612
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www.mesr.net4
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16 http://mahmoudtolba.blogspot.com/2012/02/blog-post_3206.html17 http://www.iraker.dk/index.php?option=com_content&task=view&id=11754&Itemid=1
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2002 25072
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Hess Impavido 2 2 1
.أ
PSCGT
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22 Hess , David and Impavido, Gregorio, " Governance of Public Pension Funds , Lessons from
Corporate Governance and International Evidence " , 2003. www.Econ.worldbank.org,P.5.
* Private Sector Corporate Governance Trust
23 Private Sector Corporate Trust , " Good Corporate Governance in State-OwnedCorporations –Final Draft Guidelines " 2002 , p. 17.
24 Robert, John, " Agency Theory , Ethics and Corporate Governance " , presented at theCorporate Governance and ethics Conference, Mac Quarie, Graduate SchoolManagement–Sydney, Australia, June 28-30, 2004, p. 4.
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Sarbanse Oxley Act2002
Smith Report 2003 2 5
King Report
1994
CTCA
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25 Smith Report, Financial Reporting Council (FRC) , " Audit Committee-Combined CodeGuidance " , Smith Report , London , 2003, p. 16.
26 –200511
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28 Private Sector Corporate Governance Trust , op cit ,p. 35 .
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Mintz2 9
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29 Mintz, Steven M., " Improving Corporate Governance Systems : A Stakeholders TheoryApproach " , 2003 , www.aaahq/Am2003/cpe/ethics/Forum , p.14
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Abbot and Parker 3 2
Institute of Internal Auditiors ( IIA )
30 http://www.acc4arab.com/acc/showthread.php?t=22849
31 http://auditorshassanmahmoud.blogspot.com/2011/12/blog-post_3325.html
32 Abbott, L. G. and Parker, S., " Auditor Selection and Audit Committee Charecteristics ", Auditing : A Journal of Practes and Theory Vol. ( 19 ) , 2000,p.47
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SAS No.78
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33 The Institute of Internal Auditors ( IIA) , " The Role of Auditing in Public SectorGovernance " , 2006. www.thiia.org , p.3
34 http://auditorshassanmahmoud.blogspot.com/2011/12/blog-post_3325.html . op cit
35 - http://www.acc4arab.com/acc/showthread.php?t=22849 . op cit
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Impavido
Labor Market
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Cohen et al.
WOT3 7
36 -http://auditorshassanmahmoud.blogspot.com/2011/12/blog-post_3325.html . op cit37 -http://www.acc4arab.com/acc/showthread.php?t=22849 . op cit
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11. Alamgir, M. (2007). Corporate Governance: A Risk Perspective,paper presented to:Coorporate Governance and Reform: Pavingthe Way to Financial Stability and Development, a conferenceorganized by the Egyptian Banking Institute, Cairo, May 7 – 8.
12. Abbott, L. G. and Parker, S., " Auditor Selection and AuditCommittee Charecteristics " , Auditing : A Journal of Practes andTheory Vol. ( 19 ) , 2000.
13. Eisenhardt ,M.K.," Agency Theory: An Assessment andReview", Academy of Management Review, Vol. (14),No. (1) ,1989 .
14. OECD, OECD Principles of Corporate Governance, 2004.15. Fawzy, S. (April 2003). Assessment of Corporate Governance in
Egypt. Working Paper No. 82. Egypt, The Egyptian Center forEconomic Studies , pp 3-4
16. Mintz, Steven M., " Improving Corporate Governance Systems : AStakeholders Theory Approach " , 2003 ,www.aaahq/Am2003/cpe/ethics/Forum .
17. Hess , David and Impavido, Gregorio, " Governance of PublicPension Funds , Lessons from Corporate Governance andInternational Evidence " , 2003. www.Econ.worldbank.org.
18. The Institute of Internal Auditors ( IIA) , " The Role of Auditing inPublic Sector Governance " , 2006. www.thiia.org .
19. Robert, John, " Agency Theory , Ethics and CorporateGovernance " , presented at the Corporate Governance and ethicsConference, Mac Quarie, Graduate SchoolManagement –Sydney,Australia, June 28-30, 2004.
20. Private Sector Corporate Trust , " Good Corporate Governance inState-Owned Corporations –Final Draft Guidelines " 2002 .
21. Smith Report, Financial Reporting Council (FRC) , " AuditCommittee-Combined Code Guidance " , Smith Report , London ,2003
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22. http://mahmoudtolba.blogspot.com/2012/02/blog-post_3206.html23. http://www.iraker.dk/index.php?option=com_content&task=view&
id=11754&Itemid=124. http://www.qatarshares.com/vb/showthread.php?t=49461225. http://main.omandaily.om/node/7234926. http://ecoaffairs.maktoobblog.com/2927. http://www.acc4arab.com/acc/showthread.php?t=22849
28. http://auditorshassanmahmoud.blogspot.com/2011/12/blog-post_3325.html
29. http://www.hrdiscussion.com/hr9597.html30. http://www.igmoys.gov.iq/ArticleShow.aspx?ID=142