SDÜ İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt 14, Sayı 2 (2009)

FROM ACCOUNTING SCANDALS TO GLOBAL CRISIS

Cengiz YILMAZ, Cemal ELİTAŞ, Mehmet ERKAN

Özet


This study suggest there are certain similarities between accounting scandal and expected global crises such as: lack of reliable and accurate accounting information, markets` negligence of basic rules and price bobbles. All these factors have brought an erosion of public confidence. Setting up public confidence requires radical changes such as: tough accounting legislations like SOX, continuous improvement in GAAP, introducing of insurance mechanism on auditing reports etc.
Accounting, Fraud, Global Crisis, Scandals.

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