An alternative approach to oversight: the case of the supervisory committee in Irish credit unions

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dc.contributor.author Byrne, Noreen
dc.contributor.author McCarthy, Olive
dc.contributor.author Ward, Michael
dc.date.accessioned 2017-11-29T16:20:52Z
dc.date.available 2017-11-29T16:20:52Z
dc.date.issued 2007-11
dc.identifier.citation Byrne, Noreen; McCarthy, Olive; Ward, Michael (2007) 'An alternative approach to oversight: the case of the supervisory committee in Irish credit unions', International Journal of Co-Operative Management, 3 (2), pp. 58-67. en
dc.identifier.volume 3 en
dc.identifier.issued 2 en
dc.identifier.startpage 58 en
dc.identifier.endpage 67 en
dc.identifier.issn 1741-4814
dc.identifier.uri http://hdl.handle.net/10468/5104
dc.description.abstract The credit union supervisory committee, as a distinct model of organisational oversight, is very much invisible within corporate governance research. The focus is almost entirely on its corporate counterpart, the audit committee. This means that best practice is based almost entirely on audit committee experience, even though the audit committee model has not always prevented large-scale corporate losses. Audit committee and corporate and co-operative governance literature may benefit from the perspective of alternative models, such as that of the credit union supervisory committee. This paper explores the role of the supervisory committee in credit union governance and the structure of supervision, oversight and regulation within the Irish credit union movement. It reports the findings of a survey of credit union supervisory committees and qualitative interviews with key players in credit union supervision and development in Ireland, including the regulators of the credit union movement. A profile of the composition, activities and skills levels of supervisory committees is examined. The findings show that it is the high level of activity of the supervisory committee and its clear-cut independence that set it apart from other organisational oversight models. en
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.publisher New Harmony Press Ltd. en
dc.relation.uri http://www.newharmonypress.coop/journals-2/
dc.rights © New Harmony Press Ltd 2007 en
dc.subject Audit Committees en
dc.subject Credit Unions en
dc.subject Governance en
dc.subject Regulating Financial Services en
dc.subject Supervisory Committees en
dc.title An alternative approach to oversight: the case of the supervisory committee in Irish credit unions en
dc.type Article (peer-reviewed) en
dc.internal.authorcontactother Olive Mccarthy, Food Business & Development, University College Cork, Cork, Ireland. +353-21-490-3000 Email: o.mccarthy@ucc.ie en
dc.internal.availability Full text available en
dc.date.updated 2017-11-29T16:17:54Z
dc.description.version Published Version en
dc.internal.rssid 21249020
dc.description.status Peer reviewed en
dc.identifier.journaltitle International Journal of Co-Operative Management en
dc.internal.copyrightchecked No !!CORA!! en
dc.internal.licenseacceptance Yes en
dc.internal.IRISemailaddress o.mccarthy@ucc.ie en


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