Can I read Corporate Financial Statement Failures on EtoBox?

Corporate Financial Statement Failures by Cato Institute is a document available to read on EtoBox.

What is Corporate Financial Statement Failures about?

Executive Summary In recent years the financial statements of several large well-known corporations, most notably Enron Corporation and WorldCom, have had to be massively restated. Is this indicative of inadequate accounting and auditing rules or evidence of corporate misgovernance and auditor incompetence? Why did these problems occur, and are they widespread? Answers to those and other questions are provided in this paper, which examines historical and current evidence of

Author

Cato Institute

Language

EN