Examining Corporate Governance Policies

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The article “Examining Corporate Governance Policies,” by Bitner and Dasher (2007) is a magazine article of a reputable magazine called “Commercial Lending Review.” The purpose of article is to explain the business relations of earning management to the corporate governance and the necessity of corporate governance in order to maintain business’s relationship with the management and the public. This article is very useful source for the report because it explains what the corporate governance is and relates it back to the report questions “relations with business ethics.”

The article is related to the assessment task on corporate governance and its effects to business ethics. Bitner and Dasher (2007, pp 4-5) explains about general understandings of what a “Corporate Governance” is and emphasizes on the importance of corporate governance through explaining the four key steps for a business to conduct good corporate governance practices; organization and operations, financial reporting and risk assessments, internal control and oversight authority. This information provided by Bitner and Dasher (2007) is very useful whilst writing report because it explains how to overcome corporate failures by providing information to perform “good corporate governance practices” which relates back to our assessment questions “corporate governance and its relations to ethics”

The authors of this article “Bitner and Dasher” are both professors of a university and an accountant of a real-estate business. Not only this source is backed up by references from different texts, it is coming from a professor who mastered in accountings which makes the source reliable. Throughout the article, Bitner and Dasher use references from another source to backup their ideas, for example “according to Anthony M. Santomero, president of the Federal Reserve Bank of Philadelphia.” These references add to accuracy of this article making it objective to the readers. Also the source was published...
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