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| Author: | Greer, L. Tonge, A. |
| Title: | Ethical foundations: a new framework for reliable financial reporting |
| Journal: | Business Ethics
2006 : JUL, VOL 15:3, p. 259-270 |
| Index terms: | ethics business ethics reporting reports finance financial accounting reliability accounting fraud |
| Freeterms: | financial reporting enron |
| Language: | eng |
| Abstract: | The article explores a 'three-pillars' model (Volker) for reliable financial reporting using Enron and some European failures as examples. It assesses whether Volker's model can be developed as a new framework and discover that it might be useful under certain conditions. The pillars should be reinforced, which is already been done with new USA legislation and internationalization of accounting. Reliable financial reporting is not only compliance with accounting rules, it needs to be predicated on effective management and oversight and underpinned by sound institutional structures. |
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