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Auditing the Board's Effectiveness

R.I. Tricker (Professor of Finance and Accounting Hong Kong University)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 January 1987

176

Abstract

In the boardroom it is performance, not conformance, that counts. Yet a rigorous analysis and review of board activities is rarely undertaken in any company, never in most. The changing basis and realities of corporate power since the introduction of the concept of the joint stock company are identified and some of the contemporary problems are indicated. A case is argued for an audit of board strategy, structure, style and performance. Proposals are made for the conduct of such an audit and its essential elements.

Keywords

Citation

Tricker, R.I. (1987), "Auditing the Board's Effectiveness", Managerial Auditing Journal, Vol. 2 No. 1, pp. 22-25. https://doi.org/10.1108/eb017586

Publisher

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MCB UP Ltd

Copyright © 1987, MCB UP Limited

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