Show simple item record Marnet, Oliver 2008-11-07T10:25:58Z 2008-11-07T10:25:58Z 2007-02-01
dc.identifier.citation Marnet , O 2007 , ' History repeats itself: The failure of rational choice models in corporate governance ' Critical Perspectives on Accounting , vol 18 , no. 2 , pp. 191-210 . DOI: 10.1016/ en
dc.identifier.issn 1045-2354
dc.identifier.other PURE: 82306
dc.identifier.other PURE UUID: 8e8fdc1f-4a58-40a6-a2fe-7191e9fcabca
dc.identifier.other dspace: 2160/909
dc.identifier.other DSpace_20121128.csv: row: 721
dc.identifier.other Scopus: 33846146335
dc.description Marnet, Oliver, 'History repeats itself: The failure of rational choice models in corporate governance', Critical Perspectives on Accounting (2005) 18(2) pp.191-210 RAE2008 en
dc.description.abstract Conventional proposals to reform corporate governance based on the rational model of decision making may be insufficient in preventing future corporate debacles. Typically underestimated are the pressures from conflicts of interest and bias on reputational intermediaries. Judgements and choices made by auditors during professional engagements may not strictly adhere to the rational model of decision making. This is of significance with regard to the gatekeeper function of auditors and relevant legislation. A discussion on earnings management elaborates by suggesting that strictly numerical measures are not a reliable guide to the quality of corporate governance. It is suggested that our understanding of monitor behaviour in corporate governance would be improved by placing it on psychologically more realistic foundations. Some of these foundations are introduced. en
dc.format.extent 20 en
dc.language.iso eng
dc.relation.ispartof Critical Perspectives on Accounting en
dc.rights en
dc.subject audit en
dc.subject earnings management en
dc.subject monitor failure en
dc.subject rational choice en
dc.subject bias en
dc.subject behavioural economics en
dc.title History repeats itself: The failure of rational choice models in corporate governance en
dc.type /dk/atira/pure/researchoutput/researchoutputtypes/contributiontojournal/article en
dc.contributor.institution School of Management and Business en
dc.contributor.institution Accounting en
dc.description.status Peer reviewed en

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