会計の本質と職能 : 工ン口ン事件に因んで

URI http://harp.lib.hiroshima-u.ac.jp/hbg/metadata/8266
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Title
会計の本質と職能 : 工ン口ン事件に因んで
Title Alternative
The Nature and Function of Business Accounting : In Connection with Enron Case
Author
氏名 神森 智
ヨミ カミモリ サトル
別名 Kamimori Satoru
Subject
Enron Case (エンロン事件)
Financial Accounting (財務会計)
Financial Statements Audit (財務諸表監査)
Window Dressing (紛飾決算)
Morality of Top Management (経営者の倫理感)
Independence of Public Accountants (会計士の独立性)
Abstract

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.

Journal Title
社会情報学研究
Volume
8
Spage
85
Epage
95
Published Date
2002-12
Publisher
呉大学社会情報学部
ISSN
1341-8459
NCID
AN10586239
Language
jpn
NIIType
Departmental Bulletin Paper
Text Version
出版社版
Rights
この論文は国立情報学研究所の電子図書館事業により電子化されました。
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hbg