Corporate Governance in South Africa (De Gruyter Studies in Corporate Governance, 2)

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. Contents 1 Introduction 2 A brief history of South African corporate governance 3 Determinants and outcomes of good corporate governance 4 Trends in South African corporate governance 5 Preliminary evidence on the drivers and implications of South African corporate governance 6 Assurance 7 Corporate governance by not-for-profit organisations 8 Emerging forms of corporate reporting, governance and accountability 9 Summary and areas for future research References List of Figures List of Tables List of acronyms/ abbreviations Appendices Appendix A The integrated reporting capitals and reporting principles Appendix B Members of the King committee Appendix C King IV disclosures applicable to the audit committee Appendix D Scope of the King IV sector supplements Appendix E The King Codes: A summary of similarities and differences Appendix F Summary of select corporate scandals in South Africa "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."--Publisher's description