Conflicts of interest in the accounting and auditing profession

Kostadinovski, Aleksandar and Gorgieva-Trajkovska, Olivera and Jovanova, Blagica (2012) Conflicts of interest in the accounting and auditing profession. In: Sovremenni upravlenski praktiki VII proekti i regioni, Burgas.

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Abstract

The corporate failures of Enron, Parmalat, WorldCom, HIH and the global accounting firm Arthur Andersen have shaken the foundations of investor confidence in the transparency, integrity and accountability of corporations and capital markers. The damage, both economic and social, has been incalculable, and the implications are far-reaching for corporate management, company directors, audit firms and the investing public. An array of factors contributed to these events, but one thing is for certain- the billions of dollars in corporate value lost were due in significant part to unscrupulous management and boards of directors that failed to meet their responsibilities. The accounting profession, including auditors, also played a major role in these events.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: accounting, auditing, financial statements, conflicts of interest, confidence, transparency
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Blagica Koleva
Date Deposited: 26 Nov 2012 16:32
Last Modified: 15 Jul 2015 06:44
URI: http://eprints.ugd.edu.mk/id/eprint/2158

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