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Purpose
To identify key elements in corporate financial reporting abuse – accounting manipulation, inadequate auditing, misled capital markets, corporate executive compensation, executive flight, newspaper outrage, clever legal defences, and eventual accountability and punishment.
Design/methodology/approach
Fictional poem.
Findings
Truth eventually surfaces followed by public retribution.
Research limitations/implications
To reduce complex situations to their fundamental elements.
Originality/value
Observing the corporate financial reporting scene at its most primitive.
© Emerald Group Publishing Limited
2008
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