{"id":"https://openalex.org/W1552662008","doi":"https://doi.org/10.5860/choice.36-5175","title":"Corporate collapse: regulatory, accounting and ethical failure","display_name":"Corporate collapse: regulatory, accounting and ethical failure","publication_year":1999,"publication_date":"1999-05-01","ids":{"openalex":"https://openalex.org/W1552662008","doi":"https://doi.org/10.5860/choice.36-5175","mag":"1552662008"},"language":"en","primary_location":{"id":"doi:10.5860/choice.36-5175","doi":"https://doi.org/10.5860/choice.36-5175","is_oa":false,"landing_page_url":"https://doi.org/10.5860/choice.36-5175","pdf_url":null,"source":{"id":"https://openalex.org/S2764375719","display_name":"Choice Reviews Online","issn_l":"0009-4978","issn":["0009-4978","1523-8253","1943-5975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310316146","host_organization_name":"Association of College and Research Libraries","host_organization_lineage":["https://openalex.org/P4310316146","https://openalex.org/P4310315903"],"host_organization_lineage_names":["Association of College and Research Libraries","American Library Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Choice Reviews Online","raw_type":"journal-article"},"volume":null,"type":"book-review","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":78,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"36","issue":"09","first_page":"36","last_page":"5175"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5806000232696533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5806000232696533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.211899995803833,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.07450000196695328,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-collapse","display_name":"corporate collapse","score":0.9399999976158142},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.37700000405311584},{"id":"https://openalex.org/keywords/regulatory-failure","display_name":"regulatory failure","score":0.8960000276565552},{"id":"https://openalex.org/keywords/business-ethics","display_name":"business ethics","score":0.777999997138977},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.7409999966621399},{"id":"https://openalex.org/keywords/corporate-reform","display_name":"corporate reform","score":0.47200000286102295},{"id":"https://openalex.org/keywords/2008-financial-crisis","display_name":"2008 financial crisis","score":0.7509999871253967},{"id":"https://openalex.org/keywords/public-inquiry","display_name":"public inquiry","score":0.4169999957084656}],"concepts":[{"id":"https://openalex.org/C2780789303","wikidata":"https://www.wikidata.org/wiki/Q22771585","display_name":"Interregnum","level":3,"score":0.6970604062080383},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6681022644042969},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.5087066292762756},{"id":"https://openalex.org/C2777351259","wikidata":"https://www.wikidata.org/wiki/Q7309700","display_name":"Regulatory reform","level":2,"score":0.459760844707489},{"id":"https://openalex.org/C510755694","wikidata":"https://www.wikidata.org/wiki/Q281095","display_name":"Financial regulation","level":2,"score":0.43020322918891907},{"id":"https://openalex.org/C33566652","wikidata":"https://www.wikidata.org/wiki/Q1065927","display_name":"Theme (computing)","level":2,"score":0.42785048484802246},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.42162904143333435},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35450661182403564},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3271819055080414},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.23862141370773315},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.21834951639175415},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.14622589945793152},{"id":"https://openalex.org/C165556158","wikidata":"https://www.wikidata.org/wiki/Q83937","display_name":"Keynesian economics","level":1,"score":0.08836260437965393},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5860/choice.36-5175","doi":"https://doi.org/10.5860/choice.36-5175","is_oa":false,"landing_page_url":"https://doi.org/10.5860/choice.36-5175","pdf_url":null,"source":{"id":"https://openalex.org/S2764375719","display_name":"Choice Reviews Online","issn_l":"0009-4978","issn":["0009-4978","1523-8253","1943-5975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310316146","host_organization_name":"Association of College and Research Libraries","host_organization_lineage":["https://openalex.org/P4310316146","https://openalex.org/P4310315903"],"host_organization_lineage_names":["Association of College and Research Libraries","American Library Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Choice Reviews Online","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"score":0.46000000834465027,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W398385291","https://openalex.org/W1528550348","https://openalex.org/W2072561559"],"related_works":["https://openalex.org/W1966833407","https://openalex.org/W7136902028","https://openalex.org/W1502376001","https://openalex.org/W2048152207","https://openalex.org/W2321192196","https://openalex.org/W2033331712","https://openalex.org/W3120911093","https://openalex.org/W1874838085","https://openalex.org/W1592465823","https://openalex.org/W2083166711"],"abstract_inverted_index":{"Outlined":[0],"below":[1],"are":[2],"some":[3],"underlying":[4],"ideas":[5],"pursued":[6],"in":[7,19,22,29,39,62,119],"our":[8,52],"Corporate":[9],"Collapse:":[10],"Accounting,":[11],"regulatory":[12,132,159],"and":[13,83,112,137],"ethical":[14],"failure,":[15],"which":[16],"first":[17],"appeared":[18],"1997,":[20],"revised":[21],"2003,":[23],"followed":[24],"by":[25],"a":[26,95],"Chinese":[27],"translation":[28],"2006.":[30],"Primarily":[31],"case-based,":[32],"it":[33,149],"examined":[34],"material":[35],"over":[36,124],"many":[37,125,161],"decades":[38],"several":[40],"countries,":[41],"but":[42,70],"mainly":[43],"concentrated":[44],"on":[45],"Australian":[46],"causes":[47],"celebres.":[48],"Also":[49],"detailed":[50],"is":[51,64,150],"later":[53],"book":[54],"Indecent":[55],"Disclosure:":[56],"Gilding":[57],"the":[58,77,153,157,165],"corporate":[59,88],"lily,":[60],"published":[61],"2007\u2014it":[63],"theme":[65],"based,":[66],"reviewing":[67],"similar":[68],"material,":[69],"post-2000.":[71],"Very":[72],"little":[73],"had":[74,106],"changed":[75],"during":[76],"10":[78],"years":[79],"interregnum,":[80],"despite":[81],"regulators\u2019":[82],"governments\u2019":[84],"promises":[85],"of":[86,97],"rigorous":[87],"reforms.":[89],"Both":[90],"books":[91],"were":[92],"set":[93],"against":[94],"background":[96],"repeated":[98],"official":[99],"inquiries":[100],"into":[101],"discrepancies":[102],"between":[103],"what":[104],"corporations":[105,162],"disclosed":[107],"about":[108],"their":[109,113],"trading":[110],"affairs":[111],"actual":[114],"financial":[115,142],"outcomes.":[116],"The":[117,139],"matters":[118],"focus":[120],"have":[121,134],"been":[122,135],"concerns":[123],"decades.":[126],"They":[127],"continue":[128],"to":[129],"be,":[130],"as":[131],"reforms":[133],"piecemeal":[136],"ill-directed.":[138],"recent":[140],"global":[141],"crisis":[143],"(GFC)":[144],"revealed":[145],"behavior":[146],"suggesting":[147],"that":[148,155],"more":[151],"likely":[152],"\u2018truth\u2019":[154],"under":[156],"present":[158],"regimes":[160],"habitually":[163],"\u2018gild":[164],"lily\u2019.":[166]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
