Behaviour and Rationality in Corporate Governance

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Routledge, Mar 19, 2008 - Business & Economics - 320 pages
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Corporate scandals due to bad accounting happen far too frequently for a system of corporate governance to be deemed effective. This book tells why the safeguards designed to prevent bad accounting so often fail. By studying why the auditors and members of a board of directors regularly fail to deliver the truth about a company‘s financ

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List of boxes figures and tables
Behaviour and rationality in corporate governance 96
External auditors29 Summary 33 3 Earnings management35 Definitions ofearnings management 36
Other reasonsfor divergences from truthful reporting
4 Rationality orrational behaviour? 60
Notes 215
the board of directors

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About the author (2008)

Oliver Marnet is a Lecturer at the University of Exeter Business School.

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