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What is Evaluating Corporate Governance Challenges about?

This study investigates how chief audit executives (CAEs) from publicly traded U.S. companies evaluate corporate governance, revealing that current practices are often fragmented and not aligned with organizational objectives. Key challenges include a lack of management buy-in, the subjective nature of governance effectiveness, and discomfort in reporting deficiencies. The findings highlight the need for further research and policy consideration to enhance the rigor of internal audit governance evaluations.

Author

khosni

Language

EN