Journal Article


Niamh Brennan



market financial statements auditing corporate governance law and legislation accounting corrupt practices governance failure accounting scandals auditing law and legislation financial reporting failure

Accounting in crisis : a story of auditing, accounting, corporate governance and market failures (2003)

Abstract Recent accounting scandals are the product of multiple failings of auditing, accounting, corporate governance and of the market. In discussing the many factors that led to failure, this paper attempts to provide insights on regulatory inadequacies that contributed to these problems. At the centre is human failure – in particular greed and weakness. Reforms in progress are briefly examined, with the caveat that no reforms will ever fully cater for human weakness.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

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Niamh Brennan

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Niamh Brennan
University College Dublin
Total Publications: 106