TITLE

The roots of all evil in financial reporting

AUTHOR(S)
MILLER, PAUL B. W.; BAHNSON, PAUL R.
PUB. DATE
May 2013
SOURCE
Accounting Today;May2013, Vol. 27 Issue 5, p22
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
A reprint of the article "The roots of all evil in financial reporting," by Paul B.W. Miller and Paul R. Bahnson, which appeared in the December 2007 issue of "Accounting Today" is presented. The article focuses on the factors contributing to ethical failings in financial reporting. The first factor is said to be "unbounded ignorance," which is differentiated from the lack of intellectual capacity. This is further compounded by what is perceived as the "shameless arrogance" of managers.
ACCESSION #
87632698

 

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