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Citation

Fraser I & Henry W (2003) The Future of Corporate Governance: Insights from the UK. Edinburgh: ICAS. http://icas.org.uk/home/technical-and-research/research-centre/research-publications/the-future-of-corporate-governance-summary/

Abstract
In view of the continuing debate on corporate governance issues in the UK since the publication of Auditing into the Twenty-first Century it was decided to revisit its proposals in the light of contemporary business and corporate governance developments. The research was based on the proposals contained in the 1993 ICAS publication and the first phase of the project was carried out as a collaborative venture between ICAS and NIVRA in the Netherlands. The results of the first phase were published in The Future of Corporate Governance: Insights from the Netherlands. This report follows on from the earlier studies and completes the major research project. It is concerned with audit and corporate governance in the UK and relates to the feasibility and desirability of implementing the earlier reports revised proposals for external audit and corporate governance arrangements. The report also identifies views on recent developments in corporate governance and aims to draw insights from aspects of contemporary corporate governance practice. The report makes various recommendations for the improvement of corporate governance practice in the UK.