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EG:Financial Crisis

来源: 正保会计网校 编辑:smile 2021/02/22 17:27:43 字体:

2021年第一学期澳洲注册会计师考试EG《道德与治理》习题:Financial Crisis

知识点

The corporate collapses of the early 2000s and those that occurred during the Global Financial Crisis had some important common themes that we must understand if, as professionals, we are to assist in preventing their recurrence.

Which three of the following were common themes of the corporate collapses?

A They were the result of directors abusing their trust.

B The collapses were not associated with incentive payments and greed.

C They had a negative impact on the credibility of the accounting profession.

D They demonstrated a willingness of corporations to engage in risks that were not

答案A, C and D

解析The correct answer is Options A, C and D. The key reason that remuneration practices are being queried strongly following the GFC is because executives were taking huge risks that they did not understand (and boards were not correcting this) in order to gain inflated bonuses—which is greed just as much as frauds in cases like Enron (Options A and D). The credibility of the accounting profession was also called into question (Option C).

Option B is incorrect because the corporate collapses in the early 2000s and those that occurred during the GFC did involve highly evident levels of greed—including substantial frauds in the early 2000s.Q

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