Corporate Governance and Credibility of Financial Reporting

被引：0

作者：

Ari, Mustafa ^{[1
]}

机构：

[1] Bilecik Univ, Golpazan MYO, Bilecik, Turkey

来源：

ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES | 2008年 / 3卷 / 02期

关键词：

Corporate governance; credibility of financial reporting; sarbanes-oxley; auditing; audit committee;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Financial reporting has lost the public confidence, especially after 1990s financial reporting scandals such as Enron, WorldCom and the others. Financial statements users have lost confidence in financial statements prepared by management and audited by external auditors. The main reason of the financial reporting scandals has been thought failures of corporate governance. In this study, it has been tried to find out the relationships between structure of corporate governance and the credibility of financial reporting based on literature view.

引用

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页码：43 / +

页数：27

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