Please use this identifier to cite or link to this item:
https://hdl.handle.net/1959.11/633
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Carver, A | en |
dc.contributor.author | Whitman, J | en |
dc.date.accessioned | 2008-07-28T11:26:00Z | - |
dc.date.issued | 2002 | - |
dc.identifier.citation | Hong Kong Law Journal, 32(1), p. 149-172 | en |
dc.identifier.issn | 0378-0600 | en |
dc.identifier.uri | https://hdl.handle.net/1959.11/633 | - |
dc.description.abstract | The collapse of the American corporation Enron has profound and hard lessons for Hong Kong. Enron has provided new examples of ways in which it is possible for unethical business behaviour to be lawful, in the positivist sense of law. This article argues that the complex relationship between the Companies Ordinance and the protection of investors can never be stated as more than a set of principles. The superstructure of the "public interest" rests, somewhat uneasily, on the professional shoulders of accountants. Accounting standards fill the gap between law and ethics in the system. The meaning of what is understood by a "true and fair view" remains the same, whilst the "contents" (ie specific accounting regulations) can be expected to change. A question for Hong Kong is who decides, and who should have the final say on those "contents": the accounting profession, the stock exchange, an accounting standard setter, the Securities and Futures Commission, or the Government? | en |
dc.language | en | en |
dc.publisher | University of Hong Kong, Faculty of Law | en |
dc.relation.ispartof | Hong Kong Law Journal | en |
dc.title | London or New York? Implications of the Enrol Debacle for Law and Accounting Reform in Hong Kong | en |
dc.type | Journal Article | en |
dc.subject.keywords | International Accounting | en |
local.contributor.firstname | A | en |
local.contributor.firstname | J | en |
local.subject.for2008 | 150104 International Accounting | en |
local.subject.seo | 710704 Finance, property and business services | en |
local.profile.school | School of Business, Economics and Public Policy | en |
local.profile.email | jwhitman@une.edu.au | en |
local.output.category | C1 | en |
local.record.place | au | en |
local.record.institution | University of New England | en |
local.identifier.epublicationsrecord | pes:29 | en |
local.publisher.place | China | en |
local.format.startpage | 149 | en |
local.format.endpage | 172 | en |
local.peerreviewed | Yes | en |
local.identifier.volume | 32 | en |
local.identifier.issue | 1 | en |
local.contributor.lastname | Carver | en |
local.contributor.lastname | Whitman | en |
dc.identifier.staff | une-id:jwhitman | en |
local.profile.role | author | en |
local.profile.role | author | en |
local.identifier.unepublicationid | une:642 | en |
dc.identifier.academiclevel | Academic | en |
local.title.maintitle | London or New York? Implications of the Enrol Debacle for Law and Accounting Reform in Hong Kong | en |
local.output.categorydescription | C1 Refereed Article in a Scholarly Journal | en |
local.relation.url | http://www.hklj.com/ | en |
local.search.author | Carver, A | en |
local.search.author | Whitman, J | en |
local.uneassociation | Unknown | en |
local.year.published | 2002 | en |
Appears in Collections: | Journal Article |
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