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Key foundations for high-quality corporate reporting : good practices of monitoring and enforcement, and compliance mehanisms

Material type: Text

TextPublication details: UN New YorkUS 2014Description: 20 pAction note:

11/19/14 SANDRAW

Summary: Describes the key elements that need to be considered when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. Highlights standards and guidance issued by international and regional bodies and selected national good practices. Discusses the main challenges faced by countries in their efforts to establish efficient mechanisms for the monitoring of compliance and enforcement.

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Note by the UNCTAD Secretariat.

Describes the key elements that need to be considered when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. Highlights standards and guidance issued by international and regional bodies and selected national good practices. Discusses the main challenges faced by countries in their efforts to establish efficient mechanisms for the monitoring of compliance and enforcement.

11/19/14 SANDRAW

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