Voluntary Disclosure, Trustee Governance and Background in Australian Superannuation Funds
Journal Publication ResearchOnline@JCUTan, Monica Guo Sze;Cam, Marie-Anne
Abstract
Despite the significant role of superannuation funds in maintaining the sustainability of national retirement schemes, little is known about their governance structure. Our research indicates that very few Australian superannuation funds voluntarily disclose information about their main controlling body - the board of trustees. The current low level of disclosure by boards of trustees, including information about trustees, raises questions about the selection and review of trustees, and their accountability to fund members.
Journal
JASSA: The Journal of the Securities Institute of Australia
Publication Name
JASSA: The Journal of the Securities Institute of Australia
Volume
2
ISBN/ISSN
0313-5934
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Pages Count
8
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Publisher
Financial Services Institute of Australasia
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Date
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EISSN
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