Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability
One of the prevailing explanations of the corporate scandals of the Enron era and the recent financial crisis is the failure of professional gatekeepers—such as auditors, corporate lawyers, and securities analysts—to detect and disrupt corporate misconduct. The alleged solution to this failure—typic...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2017
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| In: |
Journal of business ethics
Year: 2017, Volume: 140, Issue: 4, Pages: 705-721 |
| Further subjects: | B
Accounting standards
B auditor independence B Expectation gap B Role morality and virtue B Professional Ethics |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |