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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 Tourish
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.

History

Publication status

  • Published

Journal

CPA Journal

ISSN

0732-8435

Publisher

New York State Society of Certified Public Accountants

Issue

4

Volume

82

Page range

6-10

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2017-06-13

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    University of Sussex (Publications)

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