Document Type
Article
Publication Date
2004
Abstract
My claim is that the technology link to the recent disclosure scandals is no coincidence. To be sure, cheating tempts all who seek wealth, in whatever line of business they find themselves. I want to show, however, how the rapid pace of innovation at a number of levels offered motive, opportunity, and rationalization for a downshift in financial reporting norms, which in turn made outright fraud more probable.
Publication Citation
46 Wm. & Mary L. Rev. 1-32 (2004).
Scholarly Commons Citation
Langevoort, Donald C., "Technological Evolution and the Devolution of Corporate Financial Reporting" (2004). Georgetown Law Faculty Publications and Other Works. 133.
https://scholarship.law.georgetown.edu/facpub/133