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A post-mortem on recent US corporate scandals
Author(s)
Date Issued
2005
Publisher
香港: 香港樹仁學院
Journal
ISBN
9628719467
Citation
Shue Yan Academic Journal, Jan 2005, no. 3, pp. 284-312.
Type
Peer Reviewed Journal Article
Abstract
It is difficult to prevent and detect corporate crimes as they generally involve senior employees. They may happen anywhere and at anytime. Many corporations may not like to disclose the corporate frauds even if they are detected because it would badly impair their corporations’ reputation. The most effective means of monitoring the operations and stewardship of management is through the checking of the corporate accounts by independent and professionally qualified persons, that is outside or external auditors. Through the auditing, owners or shareholders can assure whether corporate executives are fulfilling their contractual obligations.
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