Restoring integrity capacity to domestic and international accounting

Joseph A. Petrick and John F. Quinn

Global Business and Economics Review, 2004, vol. 6, issue 1, 1-21

Abstract: The authors delineate the need to rebuild public trust in accounting in light of numerous domestic and international accounting scandals and use the Arthur Andersen LLP debacle to provide the comprehensive integrity capacity theoretical model for diagnosis of causes and prognosis of remedies for domestic and international accounting. They recommend four areas of improved moral accountability at the microeconomic and macroeconomic levels for responsible leadership in domestic and international accounting.

Keywords: integrity capacity; domestic accounting; international accounting; public trust; moral accountability; leadership; accounting scandals; corporate reporting; audit failures. (search for similar items in EconPapers)
Date: 2004
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