Yıl 2009,
Cilt: 14 Sayı: 2, 141 - 156, 01.06.2009
Öz
Anahtar Kelimeler
Kaynakça
- Jensen, M. Agency Costs of Overvalued Equity. Harvard NOMWorking Paper No. 04-26; ECGI FinanceWorking Paper No. 39/2004.
- Williams PF. Modern accounting scholarship: the imperative of positive economic science [working paper]. North Carolina State University; 2002a.
- Zeff S. American Accounting Association: its first fifty years. Sarasota, FL: American Accounting Association; 1966.
- Fleetwood S. Why neoclassical economics explains nothing at all. Post-Autistic Econ Rev 2002;(17) [article 2].
- Rosenberg A. Economics? Mathematical politics or science of diminishing returns. Chicago, IL: The University of Chicago Press; 1992.
- Meigs, Walter B. and Robert F. Meigs. Financial Accounting, 4th ed. McGraw-Hill, 1970, p.1.
- Pierre L. Titart, Robert L. Brown and Michael J. Meyer,. Accounting education: response to corporate scandals. Journal of accountancy November 2004 p59-65
- Pearl Meyers and Partners, 2002. Executive Pay Trends: Looking Forward and Looking Back.
- James Tackett, Fran Wolf and Gregory Claypool, Sarbanes-Oxley and audit failure:A critical examination Managerial Auditing Journal Vol. 19 No. 3, 2004 pp. 340-350
- Levitt, A., 2002. Take on the Street. Pantheon Books, New York. P:116 The New York Times march 24 2008.
- Fisher, D. “Shell game”, Forbes, February 14 2002.
- Reinstein, A “Crime And Punishment İn The Market Place” Managerial Auditing Journal Vol. 21 No. 4, (2006) pp. 420-435
- Mark Tran and Adam Jay, Guardian Wednesday October 6 2004 “What is Parmalat alleged to have done?”
- Claudio Celani. The Story Behind Parmalat's Bankruptcy, Executive Intelligence Review. January 16, 2004.
Yıl 2009,
Cilt: 14 Sayı: 2, 141 - 156, 01.06.2009
Öz
Bu çalışma Amerika Birleişk Devletleri’nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.
Anahtar Kelimeler
Kaynakça
- Jensen, M. Agency Costs of Overvalued Equity. Harvard NOMWorking Paper No. 04-26; ECGI FinanceWorking Paper No. 39/2004.
- Williams PF. Modern accounting scholarship: the imperative of positive economic science [working paper]. North Carolina State University; 2002a.
- Zeff S. American Accounting Association: its first fifty years. Sarasota, FL: American Accounting Association; 1966.
- Fleetwood S. Why neoclassical economics explains nothing at all. Post-Autistic Econ Rev 2002;(17) [article 2].
- Rosenberg A. Economics? Mathematical politics or science of diminishing returns. Chicago, IL: The University of Chicago Press; 1992.
- Meigs, Walter B. and Robert F. Meigs. Financial Accounting, 4th ed. McGraw-Hill, 1970, p.1.
- Pierre L. Titart, Robert L. Brown and Michael J. Meyer,. Accounting education: response to corporate scandals. Journal of accountancy November 2004 p59-65
- Pearl Meyers and Partners, 2002. Executive Pay Trends: Looking Forward and Looking Back.
- James Tackett, Fran Wolf and Gregory Claypool, Sarbanes-Oxley and audit failure:A critical examination Managerial Auditing Journal Vol. 19 No. 3, 2004 pp. 340-350
- Levitt, A., 2002. Take on the Street. Pantheon Books, New York. P:116 The New York Times march 24 2008.
- Fisher, D. “Shell game”, Forbes, February 14 2002.
- Reinstein, A “Crime And Punishment İn The Market Place” Managerial Auditing Journal Vol. 21 No. 4, (2006) pp. 420-435
- Mark Tran and Adam Jay, Guardian Wednesday October 6 2004 “What is Parmalat alleged to have done?”
- Claudio Celani. The Story Behind Parmalat's Bankruptcy, Executive Intelligence Review. January 16, 2004.
Toplam 14 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Haziran 2009 |
| Yayımlandığı Sayı | Yıl 2009 Cilt: 14 Sayı: 2 |