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Accounting in crisis : a story of auditing, accounting, corporate governance and market failures
Author(s)
Date Issued
2003
Date Available
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.
Sponsorship
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
Subject – LCSH
Auditing--Law and legislation
Corporate governance--Law and legislation
Financial statements--Auditing
Accounting--Corrupt practices
Language
English
Status of Item
Not peer reviewed
ISSN
0021-1060
This item is made available under a Creative Commons License
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04_14 Brennan Accounting in Crisis A story of Auditing Accounting Corporate Governance and Market Failures.pdf
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Format
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