Replica of an East Indiaman of the Dutch East India Company/United East India Company (VOC)—the world's first formally listed public company. The 17th-century VOC shareholders and managers were possibly [[Dutch East India Company#Shareholder activism at the VOC and the beginnings of modern corporate governance problems|the first in recorded history to seriously consider corporate governance problems]]. Also, the practice of shareholder activism has its roots in the 17th-century Dutch Republic.
Portrait of Luca Pacioli, painted by Jacopo de' Barbari, 1495 (Museo di Capodimonte)
The 1870 articles of incorporation for the Standard Oil Company
Early 19th-century ledger

In corporate governance, a company's articles of association (AoA, called articles of incorporation in some jurisdictions) is a document which, along with the memorandum of association (in cases where it exists) form the company's constitution, and defines the responsibilities of the directors, the kind of business to be undertaken, and the means by which the shareholders exert control over the board of directors.

- Articles of association

Writers focussed on a disciplinary interest or context (such as accounting, finance, law, or management) often adopt narrow definitions that appear purpose-specific.

- Corporate governance

Many recent corporate collapses and scandals have involved false or inappropriate accounting of some sort (see list at accounting scandals).

- List of corporate collapses and scandals

Individual rules for corporations are based upon the corporate charter and, less authoritatively, the corporate bylaws.

- Corporate governance

It is generally perceived that regulatory attention on the corporate governance practices of publicly listed corporations, particularly in relation to transparency and accountability, increased in many jurisdictions following the high-profile corporate scandals in 2001–2002, many of which involved accounting fraud; and then again after the financial crisis in 2008.

- Corporate governance

These problems highlighted the need to review the effectiveness of accounting standards, auditing regulations and corporate governance principles.

- Accounting
Replica of an East Indiaman of the Dutch East India Company/United East India Company (VOC)—the world's first formally listed public company. The 17th-century VOC shareholders and managers were possibly [[Dutch East India Company#Shareholder activism at the VOC and the beginnings of modern corporate governance problems|the first in recorded history to seriously consider corporate governance problems]]. Also, the practice of shareholder activism has its roots in the 17th-century Dutch Republic.

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