具體描述
This revised edition of Clarke, Dean and Oliver's provocative book tells why accounting has failed to deliver the truth about a company's state of affairs or to give warning of its drift towards failure. Well-known corporate collapses from the 1960s to the present day show that little has changed over these decades. The authors balance broad interpretations and recommendations for regulatory reform with intricate case details, insightful analysis of contemporary practices and dissection of the pervading commercial rhetoric. Corporate Collapse includes examinations of the recent HIH, One.Tel, Ansett and Enron debacles and shows that the cult of the individual in media coverage has masked serious endemic problems in the system of reporting financial information. The book is essential reading for professional accountants and auditors, company directors and managers, regulators, corporate lawyers, and investors, and accounting academics and their students.
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