Sorensen, Daniel P.; Miller, Scott E. - In: Corporate Governance: The International Journal of … 17 (2017) 1, pp. 77-88
Purpose In the 1990s and beginning of the next decade, a series of financial accounting scandals occurred in the United States (USA or US) and in several other countries of the world. The USA and Italy (among others) responded with legislation to reform financial reporting and corporate...