haku: @author Staubus, G. J. / yhteensä: 3
viite: 1 / 3
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| Tekijä: | Staubus, G. J. |
| Otsikko: | Ethics failures in corporate financial reporting |
| Lehti: | Journal of Business Ethics
2005 : MAR I, VOL 57:1, p. 5-15 |
| Asiasana: | ethics business ethics financial accounting conflict reporting reports fraud |
| Vapaa asiasana: | financial statement |
| Kieli: | eng |
| Tiivistelmä: | The article examines the issue of fraudulent financial reporting. Although the American reporting system is commonly regarded as satisfactory, another view suggests that the interests of the information producers and users conflict, and the system is flawed. The top management (information producers) are motivated to render favourable reports, auditors are too influenced by the management to give honest opinions, and investors are in need of decision-useful information. Changes in regulations could solve some of these ethical dilemmas. |
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