Rules, rogues, and risk assessors: Academic responses to Enron and other accounting scandals (original) (raw)

Http Dx Doi Org 10 1080 09638180500124889, 2007

Abstract

The recent accounting scandals in the USA and the resulting regulation of the US profession via the Sarbanes–Oxley Act have led to the resurrection of an old debate: principles vs. rules. We argue that such a debate is jejune and serves as little more than a diversion from discussing more substantive issues raised by events like Enron and Andersen. Accounting

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