... Shrives, and Karim Sorour trialed the case and provided useful feedback on the case materials. Finally, I thank my Diploma in Corporate Governance executive-education students at University College Dublin, who participated in this teaching case and provided me with valuable feedback in refining the case...

... in response to the audit findings, but those plans were never executed. In Japanese corporate governance, the board of directors emphasizes its operational executive function over its supervisory/stewardship function. Many directors ascend to the board from the employee ranks after years of service...

... also analyze SafeNet's corporate governance structure by comparing SafeNet's Board of Directors and its subcommittees pre- and post-SOX. Students learn of stock options as a form of compensation. However, this case does not focus on the details of accounting for stock options. This case is appropriate...

... economic events to business decisions, and understand the financial reporting ramifications of those decisions. The case also requires students to critically analyze corporate governance mechanisms, and to consider the external auditor's responsibility for detecting and communicating financial statement...