Счетоводната етика и големите корпоративни скандали на 2020 година

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Страници: 31-38

Резюме:

In 2020, several major financial scandals broke out – with the financial technology company Wirecard, until recently defined as the pride of the German economy, with Luckin Coffe, the largest coffee and café chain in China, with NMC Heath, the largest the major private healthcare provider in the UAE and some others. The connecting link in all of them is falsification of financial statements and breach of accounting ethics in general the activity of the audit company. These scandals have led to enormous damage in many directions – bankruptcy of companies, losses for banks in billions of euros, payment of huge fines, but also in undermining the credibility of audit firms and government regulators. Again, the issue of accounting ethics came in question, as well as the place and role of the accountant and the auditor in these scandals: are these accomplices or victims?

Ключови думи:

financial scandals; audit companies; accounting ethics; conflict of interests; accounting irregularities.

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