Accounting Scandals and Implications for Directors: Lesson from Enron

• Main Authors: TAN, Pearl Hock Neo, Yeo, Gillian Hian Heng
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2006
• 主題: Corporate Governance; Accounting; Business Law, Public Responsibility, and Ethics
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/138; http://catalogue.library.smu.edu.sg/record=b1050999~S1

The essay analyzes the role and responsibilities of independent directors in the wake of accounting scandals such as Enron. It discusses the issue of whether independent directors should re-direct their focus to their roles as stewards rather than maximizers of corporate wealth. In particular, the e...