Paper P1: Corporate governance codes - rules, principles and Sarbanes-Oxley

This podcast introduces some of the main themes in relation to the control of corporate governance and discusses how this control differs by country. In particular, the aim is to clarify the features and characteristics of rules-based and principles-based approaches to corporate governance, how each type of system is regulated, and to examine some of the associated benefits and drawbacks. Relevant to ACCA Qualification Paper P1 Governance, Risk and Ethics.