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Reflecting a company's safety culture in "fairly presented" financial statements
journal contribution
posted on 2023-06-09, 06:40 authored by Joel Amernic, Craig Russell, Dennis TourishDennis TourishThe 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.
History
Publication status
- Published
Journal
CPA JournalISSN
0732-8435Publisher
New York State Society of Certified Public AccountantsIssue
4Volume
82Page range
6-10Department affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2017-06-13Usage metrics
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