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Author: | Wallace, W. |
Title: | Reporting practices: Potential lessons from Cendant corporation |
Journal: | European Management Journal
2000 : JUN, VOL. 18:3, p. 328-333 |
Index terms: | USA Risk analysis Benchmarking Control systems Financial reporting |
Language: | eng |
Abstract: | A case analysis of Cendant, the American business and consumer services corporation, generates guidelines for enhancing managers' evaluation of risk. Of particular import to managers are risk exposures associated with non-recurring "opportunities" for mis-statement and the use of outsourcing within the accounting and reporting process. This case-based analysis of both red flags and hints regarding risk exposures, combined with active steps that can be taken to address such risks is intended as a prescription based on alleged past events at Cendant. |
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