Abstract
The authors delineate the need to rebuild public trust in accounting in light of numerous domestic and international accounting scandals and use the Arthur Andersen LLP debacle to provide the comprehensive integrity capacity theoretical model for diagnosis of causes and prognosis of remedies for domestic and international accounting. They recommend four areas of improved moral accountability at the microeconomic and macroeconomic levels for responsible leadership in domestic and international accounting.
Original language | American English |
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Journal | Global and Economics Review |
Volume | 6 |
DOIs | |
State | Published - Jan 1 2004 |
Keywords
- accounting scandals
- audit failures
- corporate reporting
- domestic accounting
- integrity capacity
- international accounting
- leadership
- moral accountability
- public trust
Disciplines
- Business
- Business Administration, Management, and Operations
- International Business