Recent high profile corporate collapses, the exposure of embarrassing accountancy shortcomings and the revelation of exorbitant pay deals and pay-offs for senior executives have caused institutional and legislative bodies around the world to focus on improving standards. These include good entrepreneurship, for the supervision of directors and officials, and for reporting on the activities of listed companies.
In some jurisdictions, such as the UK, a voluntary code of corporate governance has been the preferred method of supplementing the existing law. In others, such as the US, legislation has been hurriedly enacted to impose similar standards on companies and their directors, officers and advisers.
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