We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Accountability and the Restraint of Freedom: A Deontological Case for the Stricter Standard of Corporate Disclosure.
- Authors
Brummer, James J.
- Abstract
The purpose of the article is to give a deontological defense of the reasonableness standard of corporate disclosure presently mandated by the Securities and Exchange Commission of the U.S. government. The first, part of the article distinguishes the reasonableness standard from the older standard of materiality. The second part presents three deontological arguments, inspired by the work of Ross and Kant, for the prima facie compellingness of the new standard.
- Subjects
UNITED States; UNITED States. Securities &; Exchange Commission; DISCLOSURE in accounting; FINANCIAL statements; EXECUTIVES' attitudes; JUSTIFICATION (Christian theology); MATERIALITY (Accounting); INTEGRITY; WATERGATE Affair, 1972-1974; NO contest pleas; PROXY statements; INTERNAL auditing
- Publication
Journal of Business Ethics, 1986, Vol 5, Issue 2, p155
- ISSN
0167-4544
- Publication type
Article
- DOI
10.1007/BF00382757