DYSFUNCTIONS IN ACCOUNTING AND THE ROLE OF CORPORATE LOBBYING
An Organizational Theory Perspective
Since massive corporate scandals of Enron, WorldCom, etc., became public in the early 2000s, the accounting community has been subject to a number of accusations, starting from lack of effectiveness to collusion in fraudulent activities. Extensive institutional reforms and tougher regulatory requirements were adopted in the US, and mimicked all over the globe, to regain investor confidence in the capital markets. Financial reporting and auditing became a prime target for these reforms. However, many of the symptoms for the ails in the accounting community still exist and they may represent a long- term challenge to regulators and c…
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Produktdetails
Weitere Autoren: Mckinley, William
- ISBN: 978-3-8433-9304-1
- EAN: 9783843393041
- Produktnummer: 37828174
- Verlag: LAP Lambert Academic Publishing
- Sprache: Englisch
- Erscheinungsjahr: 2011
- Seitenangabe: 88 S.
- Masse: H22.0 cm x B15.0 cm x D0.5 cm 149 g
- Abbildungen: Paperback
- Gewicht: 149
Über den Autor
Dr. Mohamed Elbannan received his doctorate degree in Financial Accounting and since then has published several research studies in reputable academic periodicals, such as the Accounting, Organizations and Society and the International Journal of Disclosure and Governance. He has also participated in several academic conferences worldwide.
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