| LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2007013262 |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780521701839 (pbk.) |
| INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
052170183X (pbk.) |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Call number |
658.1/6 |
| MAIN ENTRY--PERSONAL NAME |
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| Authors |
Clarke, Frank L. |
| TITLE STATEMENT |
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| Title |
Indecent disclosure : |
| Subtitle |
gilding the corporate lily / |
| Statement of responsibility, etc |
Frank Clarke, Graeme Dean. |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication |
New York : |
| Publisher |
Cambridge University Press, |
| Date |
c2007. |
| PHYSICAL DESCRIPTION |
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| Extent |
xxi, 274 p. : |
| Other Details |
ill. ; |
| Size |
23 cm. |
| CONTENTS |
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| Contents |
Indecent disclosure : omitted factor in unexpected failure? -- Independence : a misplaced quest for honesty -- Governance overload : a contestable strategy -- A very peculiar practice : accounting under scrutiny -- A most peculiar practice : auditing under the microscope -- The sound of one hand clapping -- Commerce without conscience : group enterprise or separate legal entity? -- Groupthink : fact or fiction? -- An alternative group therapy to consolidation accounting -- 'Patching' : past, present, prospect. |
| SUMMARY |
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| Summary |
Indecent Disclosure captures the anguish the commercial public experiences when the misleading financial disclosures of some public corporations lead to an unexpected collapse. Here, the authors pursue four main themes as underpinning the crisis in companies' financial disclosures. First, companies' compliance with the accounting standards does not produce financial statements that disclose their wealth and financial progress; second, misleading financial statements are more the result of compliance with the accounting rules with the best of intentions, than from the deviation from them with the intent to mislead; third, the raft of knee-jerk corporate governance mechanisms imposed following the recent corporate shenanigans are more directed at appearances than rectifying malpractice; and fourth, there is increasing evidence that the current group structures in which corporate activities are arranged are incapable of effective regulation. Here those themes are explained, explored, and illustrated, within the framework of an agenda for true, effective reform. |
| STUDY PROGRAM |
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| Program name |
ACCY201 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Business failures. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Corporations |
| General |
Accounting. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Corporate debt. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical Heading |
Business ethics. |
| ADDED ENTRY |
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| Name |
Dean, G. W. |
| ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
https://uowd.box.com/s/ctqm7fjwat4mxqbs8ninr08nsw8hdy0b |
| Public note |
Location Map |
| MAIN ENTRY--PERSONAL NAME |
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| -- |
62455 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| -- |
35551 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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2763 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| -- |
51046 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
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| -- |
1122 |
| ADDED ENTRY |
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| -- |
51211 |