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The trustees generally share the values of the charity and act like non-executive directors of public companies (discussed in Chapter 3). The trustees are likely to have the power to recruit and dismiss directors. ym a Agency problems in charities may not just arise from managers' activities. An ambiguous relationship between the aims of the charity and commercial requirements may cause difficulty. Trustee prejudices may also hinder the relationship, particularly if they are trying to represent donors and beneficiaries who are largely silent.
Com 2 Corporate governance and agency theory FAST FORWARD Agency is extremely important in corporate governance, as the directors/managers are often acting as agents for the owners. Corporate governance frameworks aim to ensure directors/managers fulfil their responsibilities as agents by requiring disclosure and suggesting they be rewarded on the basis of performance. 1 Nature of agency Key term 6/08, 6/09, 6/10 Agency relationship is a contract under which one or more persons (the principals) engage another person (the agent) to perform some service on their behalf that involves delegating some decision-making authority to the agent.
However, as we shall see in Chapter 8, the (nonexecutive) directors, who are on the audit committee, effectively also act as shareholders' agents in monitoring the auditors. They are responsible for recommending the appointment and removal of the external auditors, fixing their remuneration, considering independence issues and discussing the scope of the audit. cc as The implication perhaps in most governance guidance is that the external auditors and non-executive directors are 'on the same side', with conflicts most likely to arise in tensions with executive directors (hence the possibility being raised in governance guidance of the external auditors and audit committee meeting without executive management being present).
ACCA P1 Governance, Risk and Ethics: Study Text by BPP Learning Media
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