III. External or financial audits IV. The Big4 V. Some accounting scandals A. The Enron audit scandal B. The WorldCom scandal C. The SOX Act D. The Carillion scandal E. The Wirecard scandal Chapitre 5 : Management accounting systems I. Levels of control II. Key performance indicators III. Balanced scorecard IV. Cutting- edge technology in accounting THÈME 146 148 150 150 151 152 153 153 155 155 157 159 161 3 Governance and corporate social responsibility 163 Chapitre 1 : Corporate Governance I. Companies' stakeholders II. Corporate governance modes III. Company legal statuses IV. The Board of Directors V. The Agency theory and executive compensations VI. Family- run businesses Chapitre 2 : Corporate social responsibility I. Climate change II. Pollution III. Green washing 14 165 165 168 170 171 176 177 181 183 187 189