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This section includes articles published in Company Director magazine. 

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1-20 of 23 results

  • Opinion Appropriate corporate governance

    Content Type: CDM Article

    01 Apr 2010

    Steven Cole and Eve Regnard discuss the sources of pressure giving rise to the implied duty to implement an appropriate corporate governance regime. Appropriate corporate governance There is no express prescriptive legal obligation, whether unde...

  • Feature Cutting through the issues

    Content Type: CDM Article

    01 Apr 2009

    Is regulation the answer to the executive pay dilemmas brought to the fore by the global financial crisis? Domini Stuart cuts through the issues in search of answers. Cutting through the issues On one hand we have plummeting share prices, cutbacks and redundancies. On the other, ...

  • Inside AICD Executive Remuneration Mar09

    Content Type: CDM Article

    01 Mar 2009

    AICD believes it is time for boards to critically assess their approach to executive remuneration. A look at executive remuneration The global financial crisis has highlighted the difficulties faced by listed company boards in setting appropriate executive remuneration structures and incent...

  • Feature The great divide Oct 08

    Content Type: CDM Article

    01 Oct 2008

    Executive pay is likely to be a tense topic this AGM season. Tony Featherstone details the dilemmas boards face as they seek to attract and motivate top executives in a tough business climate while, at the same time, risking a backlash from some shareholders. The great divide ...

  • Audit Committee Evaluating the audit committee Jul 08

    Content Type: CDM Article

    01 Jul 2008

    Mark Jones provides some tips on how to get the best out of your audit committee. Evaluating the audit committee Audit committees are fast becoming the engine-room of the board. They are addressing more difficult issues and have acquired more of...

  • Inside AICD Policy Apr 08

    Content Type: CDM Article

    01 Apr 2008

    An outline of some of the issues addressed by AICD’s policy department, committees and taskforces during the last month. Policy Update Solvency based test for dividends AICD recently released a policy position paper titled A Solvency Based Test for Dividends, which sets out some views on the ...

  • Audit Committees

    Content Type: CDM Article

    01 Apr 2007

    Charles Beelaerts addresses some of the issues surrounding the structure and operation of audit committees and their membership. The roll and function of audit committees In recent years the role and function of audit committees have been receiving much more attention – particularly from a co...

  • CEO Report

    Content Type: CDM Article

    01 Nov 2006

    Extend the statutory business judgement rule The statutory Business Judgement Rule (BJR) was introduced with some fanfare in the CLERP 1 reforms, becoming law in 2000. It expands on the duty of care and diligence in the Corporations Act, providing a defence for directors and officers who might be a...

  • Information management

    Content Type: CDM Article

    01 Oct 2006

    Don Smallwood, Oracle’s senior director of marketing for Australia and New Zealand, outlines how efficient information management starts by recognising that data can be classified into different lifecycles. Information lifecycle management Although most organisations have long regarded thei...

  • Spoken Word

    Content Type: CDM Article

    01 Jun 2006

    Michael Robinson provides guidance for board remuneration committees in developing simple and transparent executive incentive plans. Setting performance pay standards The Australian Shareholders Association (ASA), the Australian Stock Exchange (ASX), the Investment and Financial Services Assoc...

  • News and Views

    Content Type: CDM Article

    01 May 2006

    Company Directors Conference 2006 A final reminder that the Company Directors Conference will take place from 10-13 May at the Sheraton Mirage, Gold Coast. The theme of the conference is ‘Change is inevitable – adapting is crucial’ and it is shaping up as an essential event to attend for all...

  • the asic report the first defence against financial fraud

    Content Type: CDM Article

    01 Mar 2006

      The first  defence against financial fraud Undetected financial fraud is one of the greatest risks to an organisation’s viability and corporate reputation. It has the capacity to draw into its sphere all associated people, not only the guilty. The role of company directors and a sound c...

  • antimoney laundering the buck stops in the boardroom

    Content Type: CDM Article

    01 Mar 2006

      The buck stops in the boardroom  Rob Walsh explains the ramifications for directors of an exposure draft Bill that will form an important part of Australia’s response to emerging money laundering and terrorist financing risks. On 16 December 2005, the Government’s long anticipated expo...

  • the audit chairs auxiliary internal auditors

    Content Type: CDM Article

    01 Nov 2005

    The audit chair’s auxiliary – internal auditors   By Ali Cromie*   Board audit committees are turning to internal auditors for assurance that internal control systems meet the higher standard of accountability demanded of organisations operating in today’s rigorous governance environment.D...

  • Worth getting emotional about leadership

    Content Type: CDM Article

    01 Jul 2005

    Tony Travaglione believes the recruitment and selection processes of many organisations are inherently flawed. He tells Fiona Stewart they should focus more heavily on variables such as aptitude and emotional intelligence. Worth getting emotional about leadership  Tony Trava...

  • Time for a rethink on IFRS Accountancy

    Content Type: CDM Article

    01 Jul 2005

    The global convergence of accounting standards is a laudable goal. The process, started in earnest only a few years ago, has gained an international momentum that currently appears unstoppable bar a few minor hiccups in some areas. Time for a rethink on IFRS? Chris Biermann and Frank Betkowski* ma...

  • Insuring entitlements AICD Review

    Content Type: CDM Article

    01 Jul 2005

    The payment of employee entitlements is non-negotiable but the manner of how companies or the government can ensure that there are sufficient funds is open to debate. Insuring entitlements The payment of employee entitlements is non-negotiable but the manner of how companies or the government can ...

  • IFRS transition the 11th hour Accountancy

    Content Type: CDM Article

    01 May 2005

    Accountancy IFRS transition - the 11th hour The next 12-18 months promises to be an exciting and challenging period, says Anne Molyneux* The decision was clear. The Financial Reporting Council of Australia determined to adopt International Financial Reporting Standards or International Accoun...

  • The new breed Cover Story

    Content Type: CDM Article

    01 May 2005

    There may still be the occasional remnant of the old boys’ network when it comes to choosing new directors but increasingly being a director is a full time profession and there is an ongoing evolution regarding the people with the necessary skills to earn a seat at the table. Leo D’Angelo Fisher rep...

  • Auditor independence your obligations Asic Report

    Content Type: CDM Article

    01 Mar 2005

    Did you think auditor independence is strictly for the auditing profession to deal with? Not any more. Auditor independence: your obligations By Greg Pound, chief accountant, Office of Chief Accountant, Australian Securities and Investments Commission Did you think auditor independence is stric...