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Routledge Behaviour and Rationality in Corporate Governance

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Description

Corporate scandals stemming from poor accounting practices occur with a frequency that calls the effectiveness of current governance systems into question. This book examines why the safeguards intended to prevent accounting failures often fail to work in practice. By looking closely at why auditors and board members frequently fail to report the true financial state of a company, this work addresses a major problem within the financial reporting system. This text offers a unique perspective by combining different areas of study to explain these systemic failures. It draws from literature regarding corporate governance, accounting, law, and cognitive research to provide a comprehensive look at the human and structural elements of financial oversight. It is an essential resource for those studying the reasons behind corporate misconduct and the limitations of modern regulatory frameworks.

Key Features

Analyzes the reasons why existing safeguards designed to prevent bad accounting often fail to protect companies.

Explores why auditors and board members may fail to provide accurate information regarding a company's financial status.

Provides a unique interdisciplinary approach by combining literature from accounting, law, and cognitive research.

Examines the serious problems currently existing within the global system of financial information reporting.

Offers deep insights into the relationship between corporate governance and human behavior in business environments.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
10 March 2008
Listed Since
29 June 2007

Barcode

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