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| Author: | Ravenscroft, S. Williams, P.F. |
| Title: | Rules, rogues, and risk assessors: academic responses to Enron and other accounting scandals |
| Journal: | European Accounting Review
2005 : VOL 14:2, p. 363-372 |
| Index terms: | accounting principles accounting profession education financial reporting |
| Language: | eng |
| Abstract: | This article examines whether the debate on principles versus rules, which came alive again with the recent accounting scandals and the resulting Sarbanes-Oxley Act, is useful or not. The authors argue that the debate serves only as a diversion from discussing more substantive issues which events like Enron and Andersen raised. |
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