Audit reform and capital maintenance provisions

Adam Leaver and Richard Murphy are working with colleagues in the Department of Politics (91Ö±²¥), Organisation (Copenhagen Business School) and BEIS to improve the capital maintenance provisions in audit reform.

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In October 2020, Professors Adam Leaver and Richard Murphy won a large grant from Luminate on audit reform. The aim of the project is to improve corporate resilience following a series of high profile corporate collapses by developing new measures to restrict the overpayment of dividends. They are in an ongoing consultation role with the Department for Business, Energy and Industrial Strategy (BEIS) about the capital maintenance provisions in the recent White Paper on Audit Reform, building on the findings of the Hollow Firms report written in June 2020. They are also working with asset managers, shareholder representatives, activist legal firms and NGOs on capital maintenance issues.

Academics involved: Professor Adam Leaver, Professor Richard Murphy, alongside Copenhagen Business School's Leonard Seabrooke, Saila Stausholm and Duncan Wigan


Find out more about the Centre for Research on Accounting and Finance in Context (CRAFiC) which Adam and Richard are members of.

Centre for Research into Accounting and Finance in Context

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