Please use this identifier to cite or link to this item: https://une.intersearch.com.au/unejspui/handle/1959.11/633
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dc.contributor.authorCarver, Aen
dc.contributor.authorWhitman, Jen
dc.date.accessioned2008-07-28T11:26:00Z
dc.date.issued2002en
dc.identifier.citationHong Kong Law Journal, 32(1), p. 149-172en
dc.identifier.issn0378-0600en
dc.identifier.urihttps://hdl.handle.net/1959.11/633en
dc.description.abstractThe 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.languageenen
dc.publisherFaculty of Law, University of Hong Kongen
dc.relation.ispartofHong Kong Law Journalen
dc.titleLondon or New York? Implications of the Enrol Debacle for Law and Accounting Reform in Hong Kongen
dc.typeJournal Articleen
dc.subject.keywordsInternational Accountingen
local.contributor.firstnameAen
local.contributor.firstnameJen
local.subject.for2008150104 International Accountingen
local.subject.seo710704 Finance, property and business servicesen
local.profile.schoolSchool of Business, Economics and Public Policyen
local.profile.emailjwhitman@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordpes:29en
local.publisher.placeHong Kongen
local.format.startpage149en
local.format.endpage172en
local.peerreviewedYesen
local.identifier.volume32en
local.identifier.issue1en
local.contributor.lastnameCarveren
local.contributor.lastnameWhitmanen
dc.identifier.staffune-id:jwhitmanen
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:642en
dc.identifier.academiclevelAcademicen
local.title.maintitleLondon or New York? Implications of the Enrol Debacle for Law and Accounting Reform in Hong Kongen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.relation.urlhttp://www.hklj.com/en
local.description.statisticsepubsVisitors: 200<br />Views: 210<br />Downloads: 0en
Appears in Collections:Journal Article
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