Audit Financiar (Feb 2023)

Corporate Governance Issues in a Pandemic Context

  • Madalina PREDA

DOI
https://doi.org/10.20869/AUDITF/2023/169/004
Journal volume & issue
Vol. XXI, no. 169
pp. 151 – 167

Abstract

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The economic effects of the pandemic, the financial difficulties of companies, but also the expectations of investors and other stakeholders are the prerequisites for implementing and strengthening corporate governance. The research has two components: the first component includes conceptual approaches to corporate governance. The second component includes qualitative research investigating specific aspects of corporate governance at the company level in the pandemic context. The results revealed heterogeneous approaches to corporate governance depending on the sector of activity of the companies and the typology of the corporate governance model.

Keywords