Niamh Brennan is the Michael MacCormac professor of management at University College Dublin (UCD). Niamh has published on financial reporting, corporate governance, forensic accounting and clinical governance. In 2002 she established the UCD Centre for Corporate Governance.
The UK’s comply-or-explain system of corporate governance, introduced in 1992, has been widely admired and imitated, but it's not without its critics; there is room for improvement, while retaining the Code's spirit of flexibility.
Why is the practice of corporate governance so different from best practice standards? Effective corporate governance "in practice" is fluid, context-specific and depends on practitioners’ skills, initiative and adaptation.
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