Purpose

This study examines the governance structures, practices and related public disclosures of the world's largest professional accounting bodies (PABs). Key aims are to advance the limited available knowledge and guidance on PAB governance and highlight avenues for further research and debate on how PABs can strengthen their governance arrangements.

Design/methodology/approach

Content analysis of extant governance arrangements for the subject PABs was conducted using a range of secondary data and guided by available international governance frameworks. The authors focused on identifying critical differences across the studied PABs. The governance recommendations and future research themes presented emerged from an analysis of relevant knowledge on governance practices from the academic literature and other sources.

Findings

The paper presents a detailed comparison of PAB governance arrangements across the themes of strategic disclosures, committee arrangements and member engagement. From this analysis, 20 recommendations are presented that seek to fortify the capacity of PABs to uphold their professional and public interest responsibilities.

Originality/value

This is the first paper to systemically examine the governance arrangements of the world's largest PABs. It thus adds to knowledge about the efficacy of extant arrangements in facilitating accountable and transparent self-regulation of PAB responsibilities. Crucial future research opportunities are also highlighted to provoke and guide long-neglected debate on PAB governance.

中文翻译：

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专业会计机构的治理：比较分析

目的

这项研究研究了全球最大的专业会计机构（PAB）的治理结构，做法和相关的公开披露。主要目标是促进有关PAB治理的有限知识和指南，并突出有关进一步研究和辩论PAB如何加强其治理安排的途径。

设计/方法/方法

使用一系列辅助数据并在可用的国际治理框架的指导下，对主题PAB的现有治理安排进行了内容分析。作者着重于确定所研究的PAB之间的关键差异。提出的治理建议和未来研究主题来自对学术文献和其他来源的治理实践相关知识的分析。

发现

本文对战略披露，委员会安排和成员参与等主题的PAB治理安排进行了详细比较。通过此分析，提出了20条建议，以增强公共广播事业单位履行其专业和公共利益责任的能力。

创意/价值

这是第一篇系统地审查世界上最大的PAB的治理安排的论文。因此，它增加了有关现有安排在促进对PAB责任进行负责任和透明的自我监管方面的功效的知识。还强调了至关重要的未来研究机会，以激发和引导人们长期以来对PAB治理的辩论。