Financial reporting failures, board's competency and effectiveness
Financial misreporting and accounting misstatements figure prominently in recent corporate scandals. Although the more notorious of these involved directors’ fraud and conflict of interests, there are cases that are indicative of a board that has failed to exercise its oversight duty where directors...
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| Формат: | Статья |
| Язык: | English |
| Опубликовано: |
Palgrave Macmillan
2013
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| Online-ссылка: | http://irep.iium.edu.my/33967/1/aiman_journ_disclosure.pdf |