会計の本質と職能 : エンロン事件に因んで

概要

論文の詳細を見る
In this paper，the object of my study is the nature and function of financial accounting and financial statements audit which are and have been practically prevailing in economic society，in connection with Enron Case. Financial statements are prepared by top management including CEO and CFO whose morality is unreliable. And financial statements audit performed by public accountants whose independence is also unreliable. Therefore，financial accounting and financial statements audit can't contribute to protect the investors' interests as their function，I suppose. And I think also，the nature of financial accounting and financial statements audit can't be to protect the investors' interests，but their nature is an opposite kind from such expectation.
広島文化学園大学の論文
2002-12-26