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17 Apr 2020, 3:03 am by Lynn Jokela
  Some basic stats cited in the blog include: Compared to firms with all-male boards, firms with female directors announced high-severity product recalls 28 days sooner The number of women on boards also impacted high-severity recall outcomes – only boards that had at least 2 female directors improved timeliness of severe product recalls and when there were 3, recall decisions moved along even more quickly For low severity recalls – where executives have greater discretion, boards… [read post]
3 Mar 2020, 3:03 am by Lynn Jokela
  The study lists steps an organization can take to help bolster confidence among their directors, here’s an excerpt: Take a hard look at the organization’s internal ethics and compliance programs and ensure they meet high standards in the following areas: – Establish direct and autonomous reporting by the head of compliance to the board, or the audit committee – Set formal metrics for the board to measure the effectiveness of the compliance program – Ensure… [read post]
18 Sep 2020, 3:03 am by Lynn Jokela
  Culture should be part of the board’s general risk oversight process – boards should move away from thinking of culture as a once-and-done exercise – Lynn Jokela [read post]
13 Jan 2020, 3:02 am by Lynn Jokela
  Key points Corp Fin expects companies to consider disclosing in the MD&A include: – Material terms, general benefits and risk that are introduced – Any guarantees provided by subsidiaries or the parent – Any plan to further extend programs to suppliers – Factors that may limit further expansion – Trends and uncertainties, including interperiod variations related to the programs – Lynn Jokela [read post]
5 Mar 2021, 3:03 am by Lynn Jokela
Transcript: “Audit Committees in Action: The Latest Developments” We’ve posted the transcript for our recent webcast: “Audit Committees in Action: The Latest Developments” – it covered these topics: – Evolving Audit Committee Oversight Responsibilities – Considerations on Financial Reporting in the COVID-19 Environment – COVID-19 Impact to Oversight of Internal Controls – CAM Considerations for Audit Committees in Year 2 – Updates to… [read post]