Reflecting a company's safety culture in "fairly presented" financial statements

Amernic, Joel, Russell, Craig and Tourish, Dennis (2012) Reflecting a company's safety culture in "fairly presented" financial statements. CPA Journal, 82 (4). pp. 6-10. ISSN 0732-8435

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Abstract

The authors comment on the case of BP. It makes reference to the Deepwater Horizon oil spill in the Gulf of Mexico in 2010 and the ensuing class action lawsuit filed on behalf of BP's shareholders for alleged negligence of the company. The authors contend that BP created a culture of disaster prior to this incident. They argue that certified public accountants (CPAs) should be able to assess the effects of corporate culture and top management mentality when presenting financial statements.

Item Type: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
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Depositing User: Stacey Goldup
Date Deposited: 13 Jun 2017 10:31
Last Modified: 13 Jun 2017 10:31
URI: http://sro.sussex.ac.uk/id/eprint/68545
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