haku: @freeterm Enron / yhteensä: 5
viite: 2 / 5
Tekijä:Greer, L.
Tonge, A.
Otsikko:Ethical foundations: a new framework for reliable financial reporting
Lehti:Business Ethics
2006 : JUL, VOL 15:3, p. 259-270
Asiasana:ethics
business ethics
reporting
reports
finance
financial accounting
reliability
accounting
fraud
Vapaa asiasana:financial reporting
enron
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 261270
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