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dc.contributor.authorCatacutan, Maria Rosario G
dc.date09/25/2013
dc.dateWed, 25 Sep 2013
dc.dateWed, 25 Sep 2013 18:14:13
dc.dateMonth: 3 Day: 15 Year: 2005
dc.dateWed, 25 Sep 2013 18:14:13
dc.date.accessioned2015-03-18T11:29:07Z
dc.date.available2015-03-18T11:29:07Z
dc.identifier1139-8124
dc.identifier
dc.identifier.urihttp://hdl.handle.net/11071/3689
dc.descriptionArticulo publicado en Nuevas Tendencias a cargo del Instituto de Empresa y Humanismo, Universidad de Navarra, Pamplona
dc.descriptionLos escándalos corporativos ocurridos en los últimos años, provocaron reacciones muy divergentes en los miembros de la profesión contable de los Estados Unidos de América. . Es interesante notar que, la desaparición de Arthur Andersen, una de las firmas más grandes y más antiguas de contabilidad, no fue un hecho sorprendente para muchos. Mientras las grandes firmas reaccionaron echando la culpa al sistema actual de las normas financieras, algunos identifican la raíz de la crisis de la profesión a la pérdida de valores en las grandes firmas de contabilidad y auditoria. Al accederse a las prácticas de manipulaciones financieras de sus clientes, las empresas comprometieron la justificación de su existencia ante la sociedad: su autoridad como “custodios de la verdad financiera”.
dc.description.abstractLos escándalos corporativos ocurridos en los últimos años, provocaron reacciones muy divergentes en los miembros de la profesión contable de los Estados Unidos de América. Es interesante notar que, la desaparición de Arthur Andersen, una de las firmas más grandes y más antiguas de contabilidad, no fue un hecho sorprendente para muchos. Mientras las grandes firmas reaccionaron echando la culpa al sistema actual de las normas financieras, algunos identifican la raíz de la crisis de la profesión a la pérdida de valores en las grandes firmas de contabilidad y auditoria. Al accederse a las prácticas de manipulaciones financieras de sus clientes, las empresas comprometieron la justificación de su existencia ante la sociedad: su autoridad como “custodios de la verdad financiera”.
dc.formatIssue No.:60
dc.languagespa
dc.publisherNuevas Tendencias
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dc.subjectEtica profesional
dc.subjectprofesion contable
dc.subjectcorrupcion
dc.titleLa Crisis en la profesion contable en los EU
dc.typeArticle


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