Accounting in crisis : a story of auditing, accounting, corporate governance and market failures

Title: Accounting in crisis : a story of auditing, accounting, corporate governance and market failures
Authors: Brennan, Niamh
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Date: 2003
Online since: 2011-05-11T13:57:16Z
Abstract: Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of the market. In discussing the many factors that led to failure, this paper attempts to provide insights on regulatory inadequacies that contributed to these problems. At the centre is human failure – in particular greed and weakness. Reforms in progress are briefly examined, with the caveat that no reforms will ever fully cater for human weakness.
Funding Details: Not applicable
Type of material: Journal Article
Publisher: Irish Bankers' Federation
Journal: Irish Banking Review
Issue: Summer 2003
Start page: 2
End page: 17
Copyright (published version): 2003 Irish Bankers Federation
Keywords: Accounting scandalsFinancial reporting failureGovernance failure
Subject LCSH: Auditing--Law and legislation
Corporate governance--Law and legislation
Financial statements--Auditing
Accounting--Corrupt practices
Language: en
Status of Item: Not peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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